The ledger of Bramble Company at the end of the current year shows Accounts Receivable $149,000, Credit Sales $857,000, and Sales Returns and Allowances $23,000. Journalize the following independent situations. (a) If Bramble uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15, if Bramble determines that L. Dole's $1,900 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 $2,800 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 10% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Dec. 31 Account Titles and Explanation Debit Credit If Allowance for Doubtful Accounts has a debit balance of $220 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 8% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Dec. 31 Account Titles and Explanation Debit Credit