At the end of the current year, the accounts receivable account has a debit balance of $1,297,000 and the net sales for the year total $16,143,000.

a) The allowance account before adjustments has a debit balance of $4,600. 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 $4,600. An aging of the accounts indicated estimated doubtful accounts of $78,000. 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 $7,100. 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 $7,100. An aging of the accounts indicated estimated doubtful accounts of $40,400. Determine the amount of the adjusting entry to provide for doubtful accounts.

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