Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31: Customer Amount Kim Abel $24,200 Lee Drake 32,000 Jenny Green 29,900 Mike Lamb 17,800 Total $103,900 The company prepared the following aging schedule for its accounts receivable on December 31: Aging Class (Number of Days Past Due) Receivables Balance on December 31 Estimated Percent of Uncollectible Accounts 0-30 days $740,000 1 % 31-60 days 300,000 2 61-90 days 110,000 15 91-120 days 70,000 30 More than 120 days 95,000 60 Total receivables $1,315,000 a. Journalize the write-offs under the direct write-off method. If an amount box does not require an entry, leave it blank. 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 $89,900 and the company uses the analysis of receivables method. If an amount box does not require an entry, leave it blank. C. How much higher (lower) would Seaforth International's net income have been under the allowance method than under the direct write-off method