At December $31,2022,$ the trial balance of Blossom Company contained the following amounts before adjustment.

$($a$)$ Prepare the adjusting entry at December $31,2022,$ to record bad debt expense, assuming that the aging schedule

indicates that $$10,070$ of accounts receivable will be uncollectible.

$($b$)$ Repeat part $($a$),$ assuming that instead of a credit balance there is a $$1,420$ debit balance in Allowance for

Doubtful Accounts.

$($c$)$ During the next month, January $2023,$ a $$1,930$ account receivable is written off as uncollectible. Prepare the

journal entry to record the write$-$off.

$($d$)$ Repeat part $($c$),$ assuming that Blossom Company uses the direct write$-$off method instead of the allowance

method in accounting for uncollectible accounts receivable.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$