Exercise 8-05 The ledger of Bramble Corp. at the end of the current year shows Accounts Receivable $100,000; Sales Revenue $845,000; and Sales Returns and Allowances $21,400. (a) If Bramble uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Bramble determines that L. Dole's $1,700 balance is uncollectible (b) If Allowance for Doubtful Accounts has a credit balance of $2,400 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $205 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (b) (c)