The ledger of Cheyenne Corp. at the end of the current year shows Accounts Receivable $77,000. Credit Sales $810,000, and Sales Returns and Allowances $41,300. Prepare journal entries for each separate scenario below. (a) If CheyenneCorp. uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31 , assuming Cheyenne Corp. determines that Matisse's $900 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $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 $496 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 9% of accounts receivable. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.)