need to make sure these are right

Entries for Bad Debt Expense under the Direct Write-Off and Allowance Method Casebolt Company wrote off the following accounts receivable as uncollectible for the first year of its operations ending December 31: Customer Amount Shawn Brooke $21,600 Eve Denton 20,100 Art Malloy 27,600 Cassie Yost 5,200 Total 74,500 a. Journalize the write-offs under the direct write-off method. If an amount box does not require an entry, leave it blank. Bad Debt Expense 74,500 Accounts Receivable-Shawn Brooke 21.600 Accounts Receivable-Eve Denton 20100 Accounts Receivable-Art Malloy 27.600 Accounts Receivable-Cassie Yost 200 b. Journalize the write-offs under the allowance method. Also, journalize the adjusting entry for uncollectible accounts. The company recorded $7,120,000 of credit sales during the year. Based on past history and industry averages, 1-1/4% of credit sales are expected to be uncollectible. If an amount box does not require an entry, leave it blank Write-off Allowance for Doubtful Accounts 74,500 Accounts Receivable-Shawn Brooke b. Journalize the write-offs under the allowance method. Also, journalize the adjusting entry for uncollectible accounts. The company recorded $7,120,000 of credit sales during the year. Based on past history and industry averages, 1-1/4% of credit sales are expected to be uncollectible. If an amount box does not require an entry, leave it blank. Write-off Allowance for Doubtful Accounts 74,500 Accounts Receivable-Shawn Brooke 21.600 Accounts Receivable-Eve Denton Accounts Receivable-Art Malloy Accounts Receivable-Cassie Yost 5,200 89,000 Adjustment Bad Debt Expense Allowance for Doubtful Accounts 89,000 c. How much higher (lower) would Casebolt Company's net income have been under the direct write-off method than under the allowance method? Higher by s 89,000