12 points The ledger of Cheyenne Company at the end of the current year shows Accounts Receivable $120,000, Crest Sales S42.000, and Sales Returns and Allowances $29,000 Journalize the following independent situations. (a) If Cheyenne uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15, if Cheyenne determines that L. Dole's $2,500 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $3,200 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 12% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $220 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 7% of accounts receivable