Blossom Company's ledger at the end of the current year shows Accounts Receivable $72,400; Sales on Credit $784,350; and Sales Returns and Discounts $36,080.

(a)		If Blossom Company uses the direct write-off method to account for uncollectible accounts, record the adjusting entry as of December 31, assuming the Blossom Company determines that Matisse's $810 balance is uncollectible.
(b)		If the Allowance for Doubtful Accounts has a credit balance of $1,157 on the trial balance, record the adjusting entry as of December 31, assuming bad debts are expected to be 10% of accounts receivable.
(C)		If the Allowance for Doubtful Accounts has a debit balance of $450 on the trial balance, record the adjusting entry as of December 31, assuming bad debts are expected to represent 7% of accounts receivable.
How would this be recorded?