Providing for doubtful accounts at the end of the current year, the accounts receivable account has a debit balance of $1,110,000 and sales for the year total $12,590,000. the allowance account before adjustment has a debit balance of $15,000. bad debt expense is estimated at 3/4 of 1% of sales. the allowance account before adjustment has a debit balance of $15,000. an aging of the accounts in the customer ledger indicates estimated doubtful accounts of $48,000. the allowance account before adjustment has a credit balance of $8,800. bad debt expense is estimated at 1/2 of 1% of sales. the allowance account before adjustment has a credit balance of $8,800. an aging of the accounts in the customer ledger indicates estimated doubtful accounts of $73,000. determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.