A (LO 2), AP Wing At December 31, 2022, the trial balance of Malone Company contained the following amounts before adjustment. Vourvutize entries to record transactions related to bad debts. Debit Credit Accounts Receivable $180,000 Allowance for Doubtful Accounts $ 1,500 Sales Revenue 875,000 Instructions a. Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $10,200 of accounts receivable will be uncollectible. b. Repeat part (a), assuming that instead of a credit balance there is a $1,500 debit balance in Allowance for Doubtful Accounts. Bad Debt Exp. $11,700 e. During the next month, January 2023, a $2,100 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. TOT the write-ott. d. Repeat part (c), assuming that Malone Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. e. What are the advantages of using the allowance method in accounting for uncollectible accounts as compared to the direct write-off method