Funnel Direct recorded $1,348,780 in credit sales for the year and $697,455 in accounts receivable. The uncollectible percentage is 4.4% for the income statement method and 4% for the balance sheet method. A. Record the year-end adjusting entry for 2018 bad debt using the income statement method. B. Record the year-end adjusting entry for 2018 bad debt using the balance sheet method. C. Assume there was a previous credit balance in Allowance for Doubtful Accounts of $13,788; record the year-end entry for bad debt using the income statement method, and then the entry using the balance sheet method. If an amount box does not require an entry, leave it blank. Round your answers to two decimal places. A. Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts To record bad debt, income statement method B. Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts X To record bad debt, balance sheet method C. Dec. 31 Bad Debit Expense Allowance for Doubtful Accounts To record bad debt, income statement method, previous credit balance Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts X To record bad debt, balance sheet method, previous credit balance