The ledger of Costello Company at the end of the current year shows Accounts Receivable $130,000, Sales Revenue $857,000, and Sales Returns and Allowances $27,000. If Costello uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Costello determines that L. Dole's $2, 400 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, 300 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 2% of net sales, and (2) 12% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Allowance for Doubtful Accounts has a debit balance of $260 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 3% of net sales and (2) 7% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)