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)