Problem 8-5A At December 31, 2017, the trial balance of Swifty Corporation contained the following amounts before adjustment. $189,900 Allowance for Doubtful Accounts Sales Revenue 1,410 865,500 (a) Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging (b) Repeat part (a), assuming that instead of a credit balance there is a $1,410 debit balance in Allowance for Doubtfhul Accounts. (c) During the (d) Repeat part (c), assuming that Swity Corporation uses the direct wrte-of method instead of the allowance method in accounting for uncollectible accounts recevable next month, January 2018, a $2,180 account receivable is wrtten off as uncollectible. Prepare the journal entry to record the write-of indented when amount is entered. Do not indent manually.)