Seaforth International wrote of the following create a nece for the year ending December Customer Kim Abel Lee Drake Jenny Green Mike Lamb Amount $24,300 31,195 29,715 17,90 5103,100 Total The company prepared the following aging schedule for its accounts receivable on December 311 Estimated Percent of Lincollectible Accounts Aging Class (Number of Days Past Due) 0-30 days 31-60 days 61-00 days 1 Receivables Balance on December 31 $735,000 290,000 111,000 70,000 94,000 2 15 30 91-120 days More than 120 days 60 Total receivables 51.300.000 a. Journal the write-offs nder the direct write that it box does not lllll b. Journalize the write-ots and the year and adjusting entry under the allowance method, assay that the words company uses the analysis of repables the notion does not require an entry wave Do ubula How much higher (lower World Seaforth International income have been under the chance the two