Question 3 At December 31, 2017, the trial balance Sheffield Corp. contained the following amounts before adjustment. Debit Credit Accounts Receivable $163,300 Allowance for Doubtful Accounts 1,450 787,600 Sales Revenue accounts receivable will be uncollectible (a) Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $10,740 (b) Repeat part (a), assuming that instead of a credit balance there is a $1,450 debit balance (c) During the next month, January 2018, a $2,290 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Sheffield Corp. uses the direct write-off method instead of the allowance method i Allowance for Doubtful Accounts 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 Cred it (a) (b) (c) (d)