Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31, 2016:

Customer	Amount
Kim Abel	$ 21,550
Lee Drake	33,925
Jenny Green	27,565
Mike Lamb	19,460
Total	$102,500

The company prepared the following aging schedule for its accounts receivable on December 31, 2016:

Aging Class (Number of Days Past Due)	Receivables Balance on December 31	Estimated Percent of Uncollectible Accounts
030 days	$ 715,000	1%
3160 days	310,000	2
6190 days	102,000	15
91120 days	76,000	30
More than 120 days	97,000	60
Total receivables	$1,300,000

Required:

A.	On December 31, journalize the write-offs for 2016 under the direct write-off method. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles.
B.	On December 31, journalize the write-offs and the year-end adjusting entry for 2016 under the allowance method, assuming that the allowance account had a beginning balance of $95,000 on January 1, 2016, and the company uses the analysis of receivables method. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles.
C.	How much higher (lower) would Seaforth Internationals 2016 net income have been under the allowance method than under the direct write-off method?