Howard, Inc., analyzed its accounts receivable balances at December 31 and arrived at the aged balances listed below, along with the percentage that is estimated to be uncollectible: The company handles credit losses using the allowance method. The credit balance of the Allowance for Doubtful Accounts is exist2, 500 on December 31, before any adjustments. A. Accounts Receivable B. Allowance for Doubtful Accounts C. Bad Debt Expense Use the letters to the left of the above accounts to record the: a. Adjusting entry for estimated credit losses on December 31. List the debit letter first and indicate the entry amount. b. Compute the bad debt expense assuming the Allowance account had a exist1, 500 debit balance instead. c. Record the write-off of the Matthews Company's account on the following April 10, in the amount of exist440. Use the account letters above, listing the debit letter first