Current Attempt in Progress The ledger of Macarty Company at the end of the current year shows Accounts Receivable $78,000, Credit 5ales$810,000, and 5 sales Returns and Allowances $40,000. Prepare journal entries for each separate scenario below. (a) If Macarty Company uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31 , assuming Macarty Company determines that Matisse's $900 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,100 in the trial balance,journalize the adjustingentry at December 31 , assuming bad debts are expected to be 10% of accounts receivable. (c) If Allowance for Doubtfut Aecounts has a debit balance of $500 in the trial balance, joumalize the adjusting entry at December 31 , assuming bad debts are expected to be 8% of accounts receivable. (Credit account tities are automatically indented when amount is entered. Do not indent manually)