solving net income calculation for entries for bad debt expense under the direct write off method and allowance methods

please solve for c and give an explanation on the process on how to solve, thank you

Entries for bad debt expense under the direct write-off and allowance methods The following selected transactions were taken from the records of Shipway Company for the first year of its operations ending December 31 : Apr. 13. Wrote off account of Dean Sheppard, $2,760. May 15. Received $1,380 as partial payment on the $3,670 account of Dan Pyle. Wrote off the remaining balance as uncollectible. July 27. Received $2,760 from Dean Sheppard, whose account had been written off on April 13. Reinstated the account and recorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one journal entry): 31. If necessary, journalize the yea: end adjusting entry for uncollectible accounts. If no entry is required, select "No Entry Required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. a. Journalize the transactions under the direct write-off method. credit sales are expected to be uncollectible. Shipway recorded $1,346,400 of credit sales during the year. c. How much higher (lower) would Shipway Company's net income have been under the direct write-off method than under the allowance method? by $ x