E9.5 (LO 2), AP The ledger of Costello Company at the end of the current year shows Accounts Receivable $110,000, Credit Sales $840,000, and Sales Returns and Allowances $20,000. Instructions a. If Costello uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 , if Costello determines that L. Dole's $1,400 balance is uncollectible. b. If Allowance for Doubtful Accounts has a credit balance of $2,100 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 10% of accounts receivable. c. If Allowance for Doubtful Accounts has a debit balance of $200 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 6% of accounts receivable. E9-5