Should Abernathy's Department Store consider using the Direct Write- Off method for recording bad debts? State your opinion, with reasons. Assuming that the amount of bad debt write-off for the year is $789.94, credit sales are $260,000, if the store did make use of this method, what would be the amount of Bad Debt Expense for the year for 20X1? If the accounts were written off at year end, provide the journal entry