Accounting Principles E9.5 (LO 2) The ledger of Costello Company at the end of the current year shows Accounts Receivable $110,000, Sales Revenue $840,000, and Sales Returns and Allowances $20,000. Journalize entries to record allowance for doubtful accounts using two different bases. Instructions a. If Costello uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Costello determines that L. Dole's $1,400 balance is uncollectible. b. If Allowance for Doubtful Accounts has a credit balance of $2,100 in the trial balance, journalize