The ledger of Bonita Industries at the end of the current year shows Accounts Receivable $76,200; Credit Sales $833,360; and Sale Returns and Allowances $39,190. (a) If Bonita Industries uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Bonita Industries determines that Matisse's $834 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,135 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 11% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $530 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 8% of accounts receivable. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.)