The ledger of Marin Company at the end of the current year shows Accounts Receivable $82,000, Credit Sales $840,000, and Sales Returns and Allowances $49,000. (a) If Marin uses the direct write-off method to account for uncollectible accounts, journalize the entry if on July 7 Marin determines that Matisse company's $900 balance is uncollectible. (b) (c) Assume Marin uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a credit balance of $1,200 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable. Assume Marin 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 8% of accounts receivable.