At December 31, 2022, the trial balance of Blue Spruce Corp. contained the following amounts before adjustment. Debit Credit Accounts Receivable $180,300 Allowance for Doubtful Accounts $ 1,460 Sales Revenue 855,400 (a) Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $9,260 of accounts receivable will be uncollectible. (D) Repeat part (a), assuming that instead of a credit balance there is a $1,460 debt balance in Allowance for Doubtful Accounts. During the next month January 2023, a $2,040 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Blue Spruce Corp. 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 (a) (b) (0) (d)