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Entries for bad debt expense under the direct write-off and allowance methods Seaforth International wrote off the following accounts recelvable as uncollectible for the year ending December 31 : The company prepared the following aging schedule for its accounts receivable on December 31 : a. Journalize the write-offs under the direct write-off method. if an amount box does not require an entry, leave it blanki. - crea My Wok Under the direct write-off method, Bad Debt Expense is recorded when the customer's account is determined to be worthiess and written-off. There is no adjusting entry at year-end to record estimated bad debt. Joumalize the write-offs and the year-end adjusting entry under the allowance method, assuming that the allewance account had a beginning balance of 592,000 an he company uses the analysis of receivabies method. If an amount box does not require an entry, leave it blank. rosestywonk Under the allowance method once a customer account is identified as uncollectible, it is written off against the allowance account. E. How much higher (lower) would Seaforth International's net income have been under the allowance method than under the direct write-off method