Please HELP!

The ledger of Whispering Winds Corp. at the end of the current year shows Accounts Receivable $72, 500; Credit Sales $821, 280; and Sales Returns and Allowances $36, 330. If Whispering Winds Corp. uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Whispering Winds Corp. determines that Matisse's $971 balance is uncollectible. If Allowance for Doubtful Accounts has a credit balance of $1, 170 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts receivable. If Allowance for Doubtful Accounts has a debit balance of $460 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable. (Credit account titles are automatically Indented when amount Is entered. Do not Indent manually.)