The ledger of Kingbird Company at the end of the current year shows Accounts Receivable $82,000, Credit $ ales $810,000, and Sales 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 Allowance for Doubtful Accounts has a credit balance of $1,350 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 10% of accounts receivable. (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. No. Date Account Titles and Explanation Debit Credit (a) July 7 (b) Dec. 31 (c) Dec, 31