At December 31,2025, the trial balance of Cullumber 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 $10,870 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,580 debit balance in Allowanc for Doubtful Accounts. (c) During the next month, January 2026, a $2,110 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Cullumber Company 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)