The ledger of Larkspur, Inc. at the end of the current year shows Account Receivable $105,000; Sales Revenue $831,000; and Sales Returns and Allowances $18,900. Prepare journal entries for each separate scenario below. (a) If Larkspur, Inc uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 32, assuming Larkspur, Inc. determines that L. Doyle's $1700 balance is uncollectible. (b) If Allowances for Doubtful Accounts has a credit balance of $2300 in the trial balance, journalist the adjusting entry at December 31, assuming uncollectible accounts are estimated to be 12% of accounts receivable. (c) If Allowances of Doubtful Accounts has a debit balance of $208 in their trial balance, journalist the adjusting entry at December 31, assuming uncollectible accounts are estimated to be 10% of accounts receivable.