The ledger of Blue Spruce Corp. at the end of the current year shows Accounts Receivable $100,000; Sales Revenue $845,000; and Sales Returns and Allowances $19,100. Prepare journal entries for each separate scenario below. (a) If Blue Spruce Corp. uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 31, assuming Blue Spruce Corp. determines that L. Dole's $1,000 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $2,200 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectible accounts are estimated to be 9% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $205 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectible accounts are estimated to be 5% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) Allowance for Doubtful Accounts 1000 Accounts Receivable 1000 (b) Bad Debt Expense 198 Allowance for Doubtful Accounts 198 Click if you would like to Show Work for this question: Open Show Work