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Practice Exercise 01 The ledger of Cullumber Company at the end of the current year shows Accounts Receivable $100,000; Sales Revenue $830,000; and Sales Returns and Allowances $18,000. (a) If Cullumber uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Cullumber determines that L. Dole's $1,000 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,900 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable. (C) If Allowance for Doubtful Accounts has a debit balance of $190 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 5% 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) Bad Debt Expense 1000 Accounts Receivable 1000 (b) Bad Debt Expense Allowance for Doubtful Accounts (c) Bad Debt Expense Allowance for Doubtful Accounts