At December 31, 2022, the trial balance of Pharoah Company contained the following amounts before adjustment Debit Credit $379,000 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue $1,500 923,800 Based on the information given, which method of accounting for bad debts is Pharoah Company using-the direct write-off method or the allowance method? (b) Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $10,700 of accounts receivable will be uncollectible. (c) Repeat part (b) assuming that instead of a credit balance there is a $1,500 debit balance in Allowance for Doubtful Accounts. (d) During the next month January 2023, a $3,000 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (e) Repeat part (d) assuming that Pharoah uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. d (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No Account Titles Debit Credit b) (b) (c) ) (d) (e)