Engro Company at the end of the current year shows: Accounts Receivable PKR 18,000 Sales Revenue PKR 1,800,000 Sales Returns and Allowances PKR 60,000. A) If Engro uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Engro determines that Anwars PKR 300 balance is uncollectible. B) If Allowance for Doubtful Accounts has a credit balance of $430 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable.