At December 31, 2022, the trial balance of Vaughn Manufacturing contained the following amounts before adjustment. (a) Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $10,290 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 2023 , a $2,270 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Vaughn Manufacturing uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. No. Account Titles and Explanation Debit Credit (a) (b) (c) (d)