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At December 31,2025 , the trial balance of Sunland Company contained the following amounts before adjustment. (a) Prepare the adjusting entry at December 31, 2025, to record bad debt expense, assuming that the aging schedule indicates that $10,320 of accounts receivable will be uncoliectible. (b) Repeat part (a), assurning that instead of a credit balance there is a $1.480 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2026, a $2,130 account recelvable is written off as uncollectible. Prepare the journal entry to record the write-ort. (d) Repeat part (c), assuming that Sunland Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (List oll debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is requtred, select "No Entry" for the account titles and enter Ofor the amounts.)