At December 31, 2025, the trial balance of Ivanhoe Company contained the followirg amounts before adjustment. (a) Prepare the adjusting entry at December 31, 2025, to record bad debt expense, assuming that the aging schedule indicates that $11.120 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,560 debit balance in Allowance for Doubtful Accounts (c) During the next month, January 2026, 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 wanhoe Company uses the direct write-off method instead of the allowance method in accounting 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. If no entry is required, select "No Entry" for the account titles and enter O for the omounts.) (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)