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 : For a compound transaction, if an amount box does not require an entry, leave it blank. Wri Adj c. How much higher (lower) would Seaforth International's net income have been under the allowance method than under the direct write-off method? $