Try another version of this question At the end of the current year, the accounts receivable account has a debit balance of $1,212,000 and the net sales for the year total $16,955,000. a) The allowance account before adjustments has a debit balance of $4,400. Bad debt expense is estimated at ½ of 1% of sales. Determine the amount of the estimated bad debt expense. $ b) The allowance account before adjustments has a debit balance of $4,400. An aging of the accounts indicated estimated doubtful accounts of $77,400. Determine the amount of the adjusting entry to provide for doubtful accounts. $ c) The allowance account before adjustments has a credit balance of $7,350. Bad debt expense is estimated at ¼ of 1% of sales. Determine the amount of the estimated bad debt expense. $ d) The allowance account before adjustments has a credit balance of $7,350. An aging of the accounts indicated estimated doubtful accounts of $42,700. Determine the amount of the adjusting entry to provide for doubtful accounts. $