At December 31, 2017, the trial balance of Nash's Trading Post, LLC contained the following amounts before adjustment.

At December 31,2017, the trial balance of Nash's Trading Post, LLC contained the following amounts before adjustment Debit Credit Accounts Receivable 192,300 Allowance for Doubtful Accounts $1,440 Sales Revenue 818,500 (a) Prepare the adjusting entry at December 31,2017, to record bad debt expense, assuming that the aging schedule indicates that $ 9,530 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,440 debit balance in Allowance for Doubtful Accounts (c) During the next month, January 2018, a $ 1,970 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Nash's Trading Post, LLC 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