Journalize the following independent situations. (a) If Skysong uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 , if Skysong determines that L. Dole's $1,600 balance is uncollectible. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) List of Accounts Attempts: 0 of 5 used (b) If Allowance for Doubtful Accounts has a credit balance of $2,800 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 12% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Allowance for Doubtful Accounts has a debit balance of $270 in the trial balance, journalize the adjusting entry at December 31 . assuming uncollectibles are expected to be 7% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)