At December 31, 2017, the trial balance of Swifty Corporation contained the following amounts before adjustment.

		Debit		Credit
Accounts Receivable		$184,000
Allowance for Doubtful Accounts				$ 1,100
Sales Revenue				999,600

(a)		Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $10,650 of accounts receivable will be uncollectible.
(b)		Repeat part (a), assuming that instead of a credit balance there is a $1,410 debit balance in Allowance for Doubtful Accounts.
(c)		During the next month, January 2018, a $2,180 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off.
(d)		Repeat part (c), assuming that Swifty Corporation uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable.