The ledger of Bramble Company at the end of the current year shows Accounts Receivable $149,000, Sales Revenue $857,000, and Sales Returns and Allowances $23,000. Journalize the following independent situations. If Bramble uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming 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.) Date Account Titles and Explanation Debit Credit Dec. 31 SHOW LIST OF ACCOUNTS LINK TO TEXT If Allowance for Doubtful Accounts has a credit balance of $2,800 in the trial balance, journalize the adjusting entry (Credit account titles are automatically indented when amount is entered. Do not Indent manually.) December 31, assuming bad debts are expected to be 10% of accounts receivable. Date Account Titles and Explanation Debit Credit Dec. 31 SHOW LIST OF ACCOUNTS LINK TO TEXT If Allowance for Doubtful Accounts has a debit balance of $220 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 automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Click if you would like to Show Work for this question: Open Show Work