Casebolt Company wrote off the following accounts receivable

A claim against the customer created by selling merchandise or services on credit.

as uncollectible for the first year of its operations ending December 31, 2016:

Customer	Amount
Shawn Brooke	$4,695
Eve Denton	5,157
Art Malloy	11,069
Cassie Yost	9,095
Total	$30,016

Required:

A.	On December 31, journalize the write-offs for 2016 under the direct write-off method. Refer to the Chart of Accounts for exact wording of account titles.
B.	On December 31, journalize the write-offs for 2016 under the allowance method. Also, journalize the adjusting entry for uncollectible accounts. The company recorded $5,442,000 of credit sales during 2016. Based on past history and industry averages, 0.75% of credit sales are expected to be uncollectible. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles.
C.	How much higher (lower) would Casebolt Companys 2016 net income have been under the direct write-off method than under the allowance method?