At December 31, 2017, the trial balance of Waterway Industries contained the following amounts before adjustment.

Problem 8-5A At December 31, 2017, the trial balance of Waterway Industries contained the following amounts before adjustment. Debit Credit $185,100 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue $1,480 855,300 (a) Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $10,320 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,480 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2018, a $2,130 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Waterway Industries 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.)