The ledger of Kingbird Company at the end of the current year shows Accounts Receivable $82,000, Credit Sales $810,000, and 5 ales Returns and Allowances $42,000. (a) If Kingbird uses the direct write-off method to account for uncollectible accounts, journalize the entry if on July 7 Kingbird determines that Matisse company's $850 balance is uncollectible. (b) Assume Kingbird uses the allowance method to account for uncollectible accounts. If Alowance for Doubtful Accounts has a credit balance of 51,350 in the triat balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 10% of accounts recelvable (c) Assume Kingbird uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a debit balance of $450 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 8% of accounts receivable. (List all debit entries before credit entries. Credit account titles are outomotically indented when amount is entered, Do not indent monually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) (List all debit entries before credit entries. Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the account titles and enter O for the amounts.]