Problem 8-5A At December 31, 2017, the trial balance of Bonita Industries contained the following amounts before adjustment. Debit Credit $189,100 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue $1,570 930,400 (a) Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $10,260 of accounts receivable will be uncollectible (b) Repeat part (a), assuming that instead of a credit balance there is a $1,570 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2018, a $2,140 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Bonita Industries 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.) No. Account Titles and Explanation Debit Credit