The ledger of Hixson Company at the end of the current year shows Accounts Receivable of $120,000, Sales $840,000, and Sales Returns and Allowances $30,000. Instructions: (a) If Hixson uses the direct write off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Hixson determines that Fell's $1,400 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $2,100 in the trial balance, journalize the adjusting entry at December 31 assuming bad debts are expected to be 1% of net sales. (c) If Allowance for Doubtful Accounts has a debit balance of $200 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 6% of accounts receivable