Problem 8-5A At December 31, 2017, the trial balance of Waterway Industries contained the following amounts before adjustment. Accounts Recelvable Allowance for Doubtful Accounts Sales Revenue 185,100 $ 1,480 855,300 (a) Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $10,320 of accounts (b) Repeat part (a), assuming that instead of a credit belance there is a $1,480 debit balance in Allowance for Doubtful Accounts (c) During the next month, January 2018, a $2,130 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off (d) Repeat part (c), assuming that Waterway Industries uses the direct write-off method instead of the allowance method in accounting for uncollectble accounts receivable (Credit account titles are automatically Indented when amount is entered. Do not indent manualty.) No. Account Titles and Explanation MacBook Air 8 9 0