At December 31, 2025, the trial balance of Crane Company contained the following amounts before adjustment. (a) Prepare the adjusting entry at December 31,2025 , to record bad debt expense, assuming that the aging schedule indicates that $9,530 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,440 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2026, a $1,970 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Crane Company uses the direct write-off method instead of the allowance method in accountir for uncollectible accounts receivable. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)