Problem 8-5A At December 31, 2017, the trial balance of Malone Company contained the following amounts before adjustment. Debit Credit Accounts Receivable $180,000 Allowance for Doubtful Accounts $ 1,500 Sales Revenue 875,000 (a) Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $10,200 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,500 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2018, a $2,100 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Malone Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable.