Adams Company wrote off the following accounts receivable as uncollectible for the first year of its December 31, 2019: $ Customer Billy Adams Stan Fry Tammy Imes Shana Wagner Total Amount 10,000 8,000 5,000 1,700 24,700 a. Journalize the write-offs for 2019 under the direct write-off method. b. Journalize the write-offs for 2019 under the allowance method. Also, journalize the adjusting entry accounts. The company recorded $2,600,000 of credit sales during 2019. Based on past history and in 1.75% of credit sales are expected to be uncollectible. c. How much higher or lower would Adams Company's 2019 net income have been under the direct wr than under the allowance method