Current Attempt in Progress The following represent different scenarios for Emma Company. Prior to any year-end adjusting entries, Emma Company had a balance in Accounts Receivable of $130,000. Credit sales during the period were $730,000, arid Sales Returns and Allowances were $18,000. (a) If Emma Company uses the direct write-off method to account for uncollectible accounts, journalize the entry if on May 8 Emma determined that Randal Company's $450 balance is uncollectible. (List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation May 8 Debit Credit