At the end of the current year, the accounts receivable account has a debit balance of $1,239,000 and the net sales for the year total $16,660,000.

a) The allowance account before adjustments has a debit balance of $4,000. Bad debt expense is estimated at ½ of 1% of sales. Determine the amount of the estimated bad debt expense.

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b) The allowance account before adjustments has a debit balance of $4,000. An aging of the accounts indicated estimated doubtful accounts of $77,300. Determine the amount of the adjusting entry to provide for doubtful accounts.

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c) The allowance account before adjustments has a credit balance of $7,550. Bad debt expense is estimated at ¼ of 1% of sales. Determine the amount of the estimated bad debt expense.

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d) The allowance account before adjustments has a credit balance of $7,550. An aging of the accounts indicated estimated doubtful accounts of $40,900. Determine the amount of the adjusting entry to provide for doubtful accounts.

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