The ledger of Kingbird Company at the end of the current year shows Accounts Receivable $116,000, Credit Sales $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 entry at December 15 , if 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.) If Allowance for Doubtful Accounts has a credit balance of $3,100 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 10% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Allowance for Doubtful Accounts has a debit balance of $290 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 6% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)