At December 31, 2022, the trial balance of Coronado Industries contained the following amounts before adjustment. Debit Credit $170,200 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue $ 1,540 817,700 (a) Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $9,710 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,540 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2023, a $2,230 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Coronado 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.) No. Account Titles and Explanation Debit Credit (a) (b) (c) (d)