Instructions Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31:4 Customer Amount Kim Abel $24,100 tee Drake 33,250 Jenny Green 20,500 Mike Lamb 17,500 Total $104,350 The company prepared the following aging schedule for its accounts receivable on December 31: Aging Class (Number of Days Past Due) Receivables Balance on December 31 Estimated Percent of Uncollectible Accounts 0-30 days 31-60 days 61-90 days 91-120 days More than 120 days Total receivables $730,000 1% 290,000 113.000 15 80,000 30 91,000 N82 60 $1.304,000 a Journalize the write-offs under the direct write-off method b Journalize the write-offs and the year-end adjusting entry under the allowance method assuming that the allowance account had a beginning balance of $90.250 and the company uses the analysis of receivables method c. How much higher (over) would Seaforth International's net income have been under the allowance method than under the direct write-off method?