9. Prepare the appropriate journal entries for the following selected events related to Baltic Company's receivables during 2012 and 2013. Assume that an aging of accounts receivables determined that $7,000 is uncollectible. a. December 31, 2012: Compose the journal entry for bad debts expense assuming that the Allowance for Doubtful Accounts had a debit balance of $1,000. b. December 31, 2012: Compose the journal entry for bad debts expense assuming, instead, that the Allowance account had a credit balance of $2,000. c. March 3, 2013: Baltic Company determined that Bruce Jenner's account of $700 was uncollectible. d. What effect does the write-off in c) have on Baltic's Net Income?