The ledger of Marigold Corp. at the end of the current year shows Accounts Receivable $ 112,000; Sales Revenue $ 842,000; and Sales Returns and Allowances $ 20,300. (a) If Marigold uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Marigold determines that L. Dole's $ 1,800 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $ 2,000 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $ 202 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 5% of accounts receivable. No. Account Titles and Explanation Debit Credit (a) (b) (c)