everything is in the pictures.

following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31 : June 8 Wrote off account of Kathy Quantel, $8,445. Aug. 14 Received $3,025 as partial payment on the $12,520 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16 Received the $8,445 from Kathy Quantel, whose account had been written off on June 8 . Reinstated the account and recorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one joumal entry): Wade Dolan Greg Gagne Amber Kisko Shannon Poole Niki Spence $4,590 3,630 7,150 2,950 6,625 31. If necessary, record the year-end adjusting entry for uncollectible accounts. Rustic Tables Company prepared the following aging schedule for its acoounts receivable: Pequired: a. Joumalize the transactions under the direct write-off method. b. Joumaize the transactions under the allowance method, assuming that the allowance account had a beginning balance of $36,400 and the company uses the analysis of ceceivables method. c. How much higher (lower) would Austic Tables'net income have been under the direct write-off methad than under the allowance methad? CHART OF ACCOUNTS Rustic Tables Company General Ledger Chart of Accounts 132 Notes Receivable 530 Office Salaries Expense 141 Merchandise Inventory 531 Rent Expense 145 Office Supplies 532 Depreciation Expense-Office Equipment 146 Store Supplies 533 Insurance Expense 151 Prepaid Insurance 534 Office Supplies Expense 181 Land 535 Store Supplies Expense 191 Store Equipment 536 Credit Card Expense 192 Accumulated Depreciation-Store Equipment 537 Cash Short and Over 193 Office Equipment 538 Bad Debt Expense 194 Accumulated Depreciation-Office Equipment 539 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 211 Salaries Payable 213 Sales Tax Payable 214 Interest Payable 215 Notes Pavable LIABILITIES 210 Accounts Payable 211 Salaries Payable 213 Sales Tax Payable 214 Interest Payable 215 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends General Joumal Instructions a. Joumalize the transactions under the direct write-off method. c. How much higher (lower) would Rustic Tables' net income have been under the direct write-off method than under the allowance method? by c. How much higher (lower) would Rustic Tables' net income have been under by