The ledger of Ayayai Company at the end of the current year shows Accounts Receivable $136,000, Credit Sales $858,000, and Sales Returns and Allowances $29,000. Journalize the following independent situations. (a) If Ayayai uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 , if Ayayai determines that L. Dole's $2,100 balance is uncollectible. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Allowance for Doubtful Accounts has a credit balance of $2,300 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 12% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Allowance for Doubtful Accounts has a debit balance of $290 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 6% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)