On March 10, Barnes, Inc., declared a \(\$ 3,700\) account receivable from Lamas Company as uncollectible and wrote off the account. On November 18, Barnes received a \(\$ 1,600\) payment on the account from Lamas.

a. Assume that Barnes uses the allowance method of handling credit losses. Prepare the journal entries to record the write-off and the subsequent recovery of Lamas's account.

b. Assume that Barnes uses the direct write-off method of handling credit losses. Prepare the journal entries to record the write-off and the subsequent recovery of Lamas's account.

c. Assume that the payment from Lamas arrives on the following February 5, rather than on November 18 of the current year. (1) Prepare the journal entries to record the write-off and subsequent recovery of Lamas's account under the allowance method. (2) Prepare the journal entries to record the write-off and subsequent recovery of Lamas's account under the direct write-off method.