Patillo Inc.'s general ledger reports a balance in Accounts Receivable of $180,000 at the end of December.

a)Assuming Allowance for Doubtful Accounts has a credit balance of $2,200 and that uncollectable accounts are determined to be $18,000 by aging the accounts, record the adjusting entry at December 31

b)Assuming the same information as in (a) except that uncollectible accounts are expected to be 10% of the accounts receivable, record the adjusting entry at December 31

c)Assuming the same information as in (a) except that the Allowance for Doubtful Accounts has a debit balance of $1,200, record the adjusting entry at December 31