At the end of the current year, the accounts receivable account has a debit balance of $755,000 and sales for the year total $8,560,000. The allowance account before adjustment has a credit balance of $10,200. Bad debt expense is estimated at 1/2 of 1% of sales. The allowance account before adjustment has a credit balance of $10,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $32,600. The allowance account before adjustment has a debit balance of $8,900. Bad debt expense is estimated at 3/4 of 1% of sales. The allowance account before adjustment has a debit balance of $8,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $73,900. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.