An aging analysis on June 30 of the accounts receivable of U-Z Door Corporation indicates that Uncollectible accounts amount to $86,000. Prepare the journal entry to record uncollectible accounts expense under each of the following independent assumptions:

(a) Allowance for Uncollectible Accounts has a credit balance of $18,000 before adjustment.

(b) Allowance for Uncollectible Accounts has a debit balance of $14,000 before adjustment.