The ledger of Macarty Company at the end of the current year shows Accounts Receivable $78,000, Credit Sales $810,000, and Sales Returns and Allowances $40,000. Following are 3 separate scenarios. (a) If Macarty uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 if Macarty determines that Matisse's $900 balance is uncollectible. (b) Assume Macarty uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a credit balance of $1,100 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 10% of accounts receivable. (c) Assume Macarty 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 uncollectibles are expected to be 8% of accounts receivable. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)