Current Attempt in Progress The ledger of Macarty Company at the end of the current year shows Accounts Receivable $78,000, Credit Sales $810,000, and Sales Returns and Allowances $40,000. Prepare journal entries for each separate scenario below. (a) Macarty uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 if Macarty determines that Matisse's $900 balance is uncollectible (b) It Allowance for Doubtful Accounts has a credit balance of $1,100 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 10% of accounts receivable. (c) Allowance for Doubtful Accounts has a debit balance of 500 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 8% of accounts receivable (Credit account titles are automatically indented when amelint is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation No. Date Debit Credit a) (b)