At December 31, 2014, the trial balance of Sloane Company contained the following amounts before adjustment.

		Debit		Credit
Accounts Receivable		$191,300
Allowance for Doubtful Accounts				$ 2,290
Sales Revenue				766,600

(a)	Prepare the adjusting entry at December 31, 2014, to record bad debts expense, assuming that the aging schedule indicates that $26,120 of accounts receivable will be uncollectible.
(b)	Repeat part (a), assuming that instead of a credit balance there is a $2,290 debit balance in Allowance for Doubtful Accounts.
(c)	During the next month, January 2015, a $3,080 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off.
(d)	Repeat part (c), assuming that Sloane 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.)