At the end of the current year, the accounts receivable account has a balance of $3,073,000 and sales for the year total $35,500,000.
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 $(24,900). An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $300,000.
fill in the blank 1 of 1$
275,075

b. The allowance account before adjustment has a positive balance of $8,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $225,000