The ledger of Larkspur Company at the end of the current year shows Accounts Receivable $89,000, Credit Sales $830,000, and Sales Returns and Allowances $50,000. (a) If Larkspur uses the direct write-off method to account for uncollectible accounts, journalize the entry if on July 7 Larkspur determines that Matisse company's $700 balance is uncollectible. (b) Assume Larkspur uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a credit balance of $1,400 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 11% of accounts receivable. (c) Assume Larkspur uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a debit balance of $500 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 9% of accounts receivable. (List all debit entries before credit entries. Credit account titles 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 0 for the amounts.)