a. Jaurnalize the write-offs under the direct write-uff methed. If an amount box does nat require an entry, leava it blank. Entries for bad debt expense under the direct write-off and allowance methods Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31 : The company prepared the following aging schedule for its accounts receivable on December 31 : Check My Work Under the allowance method once a customer account is identified as uncollectible, it is written off against the allowance How much higher (lower) would Seaforth International's net income have been under the allowance method than under the direct write-off method