The ledger of Marin Company at the end of the current year shows Accounts Receivable $$86,000,$ Credit Sales $$800,000,$ and Sales Returns and Allowances $$44,000.$

$($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 $$700$ balance is uncollectible.

$($b$)$ Assume Marin uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a credit balance of $$1,300$ in the trial balance, journalize the adjusting entry at December $31,$ assuming bad debts are expected to be $10\%$ of accounts receivable.

$($c$)$ Assume Marin uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a debit balance of $$450$ in the trial balance, journalize the adjusting entry at December $31,$ assuming bad debts are expected to be $8\%$ of accounts receivable.