The ledger of Elburn Company at the end of the current year shows Accounts Receivable $130,800, Sales Revenue $855,000, and Sales Returns and Allowances $33,100. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Elburn uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Elburn determines that T. Thum's $2,400 balance is uncollectible. 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) 3% of net sales, and (2) 10% of accounts receivable. If Allowance for Doubtful Accounts has a debit balance of $310 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) 8% of accounts receivable