At December 31, 2020, the trial balance of Metlock Company contained the following amounts before adjustment.

		Debit		Credit
Accounts Receivable		$392,000
Allowance for Doubtful Accounts				$ 1,200
Sales Revenue				966,200

	Prepare the adjusting entry at December 31, 2020, for bad debt expense, assuming an aging schedule indicates that $11,300 of accounts receivable will be uncollectible.
(c)		Repeat part (b) assuming that instead of a credit balance there is a $1,200 debit balance in Allowance for Doubtful Accounts.
(d)		During the next month, January 2021, a $3,400 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off.
(e)		Repeat part (d) assuming that Metlock 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 Debit Credit (b) (0) (d) (e)