At December 31, 2014, the trial balance of Roberto Company contained the following amounts before adjustment. Based on the information given, which method of accounting for bad debts is Roberto Company using-the direct write-off method or the allowance method? Prepare the adjusting entry at December 31, 2014, for bad debts expense under each of the following independent assumptions. (1) An aging schedule indicates that $17,950 of accounts receivable will be uncollectible. (2) The company estimates that 1% of sales will be uncollectible. Repeat part (b) assuming that instead of a credit balance there is an $1,900 debit balance in Allowance for Doubtful Accounts. During the next month, January 2015, a $3,310 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. Repeat part (d) assuming that Roberto 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.)