Current Attempt in Progress At December 31, 2022, the trial balance of Kingbird Company contained the following amounts before adjustment Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (al Debit $189,000 Credit $1,200 925,800 Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $12.000 of accounts receivable will be uncollectible. Reacat part (a), assuming that instead of a credit balance there is a $1200 debit balance in Allowance for Doubtful Accounts. During the next month January 2023. a $3,200 account receivable is written off as uncollectible. Prepare the joumal entry to record the write-off. ll Regrat part lel, assuming that Kingbird Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (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.) (a) (c) id: eTextbook and Media List of Accounts Account Titles Debit Credit