(a) If Metlock, Inc. uses the direct write-off method to account for uncollectible c) If Allowance for Doubtful Accounts has a debit balance the trial balance, Inc of $1,191 in the trial of S450 in the trial balance, journalize the adjusting etry at December 31, assuming bad debts are expected to be 8% of accounts receivable. tobe9% of accounts recevable