Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31 : The company prepared the following aging schedule for its accounts receivable on December 31 : a Journalize the write-offs under the direct write-off method. b Journalize the write-offs and the year-end adjusting entry under the allowance method, assuming that the allowance account had a beginning balance of $88,600 and the company uses the analysis of receivables method. c How much higher (lower) would Seaforth International's net income have been under the allowance method than under the direct write-off method