Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $9, 680 of accounts receivable will be uncollectible. Repeat part (a), assuming that instead of a credit balance there is a $1, 430 debit balance in Allowance for Doubtful Accounts. During the next month, January 2018, a $2, 300 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. Repeat part (c), assuming that Bramble Corp. uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)