Entries for bad debt expense under the direct write-off and allowance methods Casebolt Company wrote off the following accounts receivable as uncollectible for the first year of its operations ending December 31 : a. Journalize the write-offs under the direct write-off method. If an amount box does not require an entry, leave it blank. c. How much higher (lower) would Casebolt Company's net income have been under the direct write-off method than under the allowance method? by$