At the end of the current year, the accounts receivable account has a debit balance of $1,251,000 and sales for the year total $14,180,000. A. The allowance account before adjustment has a debit balance of $16,900. Bad debt expense is estimated at 1/4 of 1% of sales. B. The allowance account before adjustment has a debit balance of $16,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54,100.C. The allowance account before adjustment has a credit balance of $6,600. Bad debt expense is estimated at 3/4 of 1% of sales. D. The allowance account before adjustment has a credit balance of $6,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54,800.