The ledger of Cheyenne Corp. at the end of the current year shows Accounts Receivable $109,000; Sales Revenue $830,000; and Sales Returns and Allowances $21,300. (a) If Cheyenne uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Cheyenne determines that L. Dole's $1,400 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,900 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable. (C) If Allowance for Doubtful Accounts has a debit balance of $196 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.) No. Account Titles and Explanation Debit Credit (a) (b) (c)