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

r

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 $$85,600$ 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?

$2000000$

$103702$