At December 31, 2010, the trial balance of Olpe Company contained the following amounts before adjustment. Debits Credits Accounts receivable $208,690 Allowance for doubtful accounts $2,115 Sales 879,917 (a) Prepare the adjusting entry at December 31, 2010, to record bad debts expense assuming that the aging schedule indicates that $14,334 of accounts receivable will be uncollectible. (b) Repeat the above assuming that instead of a credit balance there is a $2,115 debit balance in the Allowance for Doubtful Accounts. (c) During the next month, January 2011, a $3,817 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat the above part assuming that Olpe uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable