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At the end of the current year, theaccounts receivableaccount has a debit balance of $740,000 and sales for the year total $8,390,000.

1. The allowance account before adjustment has a debit balance of $10,000.Bad debt expenseis estimated at 1/4 of 1% of sales.
2. The allowance account before adjustment has a debit balance of $10,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $32,000.
3. The allowance account before adjustment has a credit balance of $4,900. Bad debt expense is estimated at 1/2 of 1% of sales.

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.