The following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31:

June	8	Wrote off account of Kathy Quantel, $8,445.
Aug.	14	Received $3,025 as partial payment on the $12,520 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible.
Oct.	16	Received the $8,445 from Kathy Quantel, whose account had been written off on June 8. Reinstated the account and recorded the cash receipt.
Dec.	31	Wrote off the following accounts as uncollectible (record as one journal entry):
		Wade Dolan	$4,590
		Greg Gagne	3,630
		Amber Kisko	7,150
		Shannon Poole	2,950
		Niki Spence	6,625
	31	If necessary, record the year-end adjusting entry for uncollectible accounts.

Rustic Tables Company prepared the following aging schedule for its accounts receivable:

Aging Class (Number of Days Past Due)	Receivables Balance on December 31	Estimated Percent of Uncollectible Accounts
030 days	$323,300	1%
3160 days	112,800	3
6190 days	23,100	12
91120 days	17,600	35
More than 120 days	42,000	70
Total receivables	$518,800

Required:

A.	Journalize the transactions under the direct write-off method. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles.
B.	Journalize the transactions under the allowance method, assuming that the allowance account had a beginning balance of $36,400 and the company uses the analysis of receivables method. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles.
C.	How much higher (lower) would Rustic Tables net income have been under the direct write-off method than under the allowance method?