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At December 31, 2025, the trial balance of wilchorse Company contained the following amounts before adjustment. (a) Prepare the adjusting entry at December 31,2025 , to record bad debt expense, assuming that the aging schedule indicates that $11,100 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1.590 debit balance in Allowance for Doubtrul Accounts: (c) During the next month, January 2026, a $2,240 account recelvable is written off as uncollectible. Prepare the joutnat entry to record the write- off. (d) Repeat part (c), assuming that widhorse Compary uses the drect wite-of method instead of the alowance method in accounting for uncollectible accounts receivable. (List all debit entries before credit entries. Credit occount titles are outomatically indented when amount is entered. Do not indent monuolly, if no entry is required, select "No Entry" for the account titles and enter of for the amounts.)