Entries for bad debt expense under the direct write-off and allowance methods Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31 : The company prepared the following aging schedule for its accounts receivable on December 31 : c. How much higher (lower) would Seaforth International's net income have been under the allowance method than under the direct write-off method? b. Journalize the write-offs and the year-end adjusting entry under the allowance method, assuming that the allowance account had a beginning balance of $89,000 and the company uses the analysis of receivables method. If an amount box does not require an entry, leave it blank