What am I doing wrong in Excel when Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a balance of $2,632,000 and sales for the year total $42,000,000.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the following independent assumptions:

a. The allowance account before adjustment has a negative balance of $(17,200). Bad debt expense is estimated at 1/2 of 1% of sales. $

b. The allowance account before adjustment has a negative balance of $(17,200). An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $280,000. $

c. The allowance account before adjustment has a positive balance of $10,600. Bad debt expense is estimated at 1/4 of 1% of sales. $

d. The allowance account before adjustment has a positive balance of $10,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $200,000. $