b. On December 31, journalize the write-offs and the year-end adjusting entry under the allowance method, assuming that the allowance account had a beginning balance of $87,950 and the company uses the analysis of receivables method.

section a is compete i need help with last part of b and c

Seaforth International wrote ott the following accounts receivable as uncollectible for the year ending December 31: The company prepared the following aging schedule for its accounts recelvable on December 31 : a. On December 3t, joumalite the white-otts under the direct write- off method: company uses the anaiyos of ceceivacies method. b. On Decenber 31, joumalize the write-ofts and the year-end adfusting entry under the afowance mechod, assuming that the albwance account had a beginning balance of sa7,950 and company uses the analysis of rescivabies method. How does groding work? c. How much higher (lower) would Seatorth international's net income have been under the allowance method than under the direct write-olf method? by