E6-14 Direct write-off and allowance methods Seaforth International wrote of $103,100 of accounts receivable as uncollectible for the year ended December 31. The company prepared the following aging schedule for irs accounts receivable on December 31 : a. Assume that Seaforth International uses the direct write-off method. Illustrate the effects of the $103,100 of write-offs of accounts receivable on the accounts and financial statements. b. Assume that Seaforth International uses the allowance method. Illustrate the effects of the $103,100 of write-offs of accounts receivable on the accounts and financial statements. c. Assume that Scaforth International uses the allowance method based on an aging of accounts receivable. The Allowance for Doubtful Accounts had a balance of s(89,000) at the beginning of the year. Illustrate the effects of the adjustment for uncollectible accounts on the accounts and financial statements. d. Assuming the Seaforth International uses the allowance method in parts (b) and (c), what is the balance of Allowance for Doubful Accounts on December 31? e. How much higher (lower) would Seaforth International's net income have been under the direct write-off method than under the allowance method