The ledger of Kingbird Company at the end of the current year shows Accounts Receivable $116,000, Sales Revenue $846,000, and Sales Returns and Allowances $23,000. Journalize the following independent situations. If Kingbird uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Kingbird determines that L. Dole's $1,900 balance is uncollectible. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 31 Bad Debt Expense 1900 Accounts Receivable 190 If Allowance for Doubtful Accounts has a credit balance of $3,100 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts If Allowance for Doubtful Accounts has a debit balance of $290 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 6% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts