question content area providing for doubtful accounts at the end of the current year, the accounts receivable account has a debit balance of $910,000 and sales for the year total $10,320,000. the allowance account before adjustment has a debit balance of $12,300. bad debt expense is estimated at 1/4 of 1% of sales. the allowance account before adjustment has a debit balance of $12,300. an aging of the accounts in the customer ledger indicates estimated doubtful accounts of $39,400. the allowance account before adjustment has a credit balance of $5,500. bad debt expense is estimated at 3/4 of 1% of sales. the allowance account before adjustment has a credit balance of $5,500. an aging of the accounts in the customer ledger indicates estimated doubtful accounts of $45,700. determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.