$(10$ points$)$

The ledger of Sheridan Company at the end of the current year shows Accounts Receivable $$76\mathrm{.}000.$ Credit Sales $$810\mathrm{.}000.$ and Sales Returns and Allowances $$41\mathrm{.}900.$ Following are $3$ separate scenarios.

$($a$)$ If Sheridan uses the direct write$-$off method to account for uncollectible accounts. journalize the entry at December $15$ if Sheridan determines that Matisse's $$500$ balance is uncollectible.

$($b$)$ Assume Sheridan uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a credit balance of $$1\mathrm{.}600$ in the trial balance. journalize the adjusting entry at December $31.$ assuming uncollectibles are expected to be $9\%$ of accounts receivable.

$($c$)$ Assume Sheridan uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a debit balance of $$502$ in the trial balance. journalize the adjusting entry at December $31.$ assuming uncollectibles are expected to be $7\%$ of accounts receivable.

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