The following represent different scenarios for Marin Company. Prior to any year-end adjusting entries, Marin Company had a balance in Accounts Receivable of $146,000. Credit sales during the period were $760,000, and Sales Returns and Allowances were $19,000, (a) If Marin Company uses the direct write-off method to account for uncollectible accounts, journalize the entry if on May 8Marin determined that Randal Company's $670 balance is uncollectible. (List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles ond enter O for the amounts. Credit account tities are automatically indented when the amount is entered. Do not indent manually.)