The following information relates to Tyrell Ltd for year 2022. Tyrell's financial year end on 31 December: Required (a) Prepare journal entries to record the bad debts expense at 31 December 2022 if Tyrell Ltd uses the direct write-off method of accounting for bad debts? (b) Assume that Tyrell Ltd decides to estimate its bad debts expense based on 8% of accounts receivable. Prepare journal entries to record the bad debts expense if allowance for doubtful debts account has a beginning (or unadjusted) credit balance of $4000. (c) Assume the same facts as in part (b), except that there is a beginning (or unadjusted) debit balance of \$1 200 in allowance for doubtful debts. Prepare journal entries to record the bad debts expense at 31 December 2022