The ledger of Marin Company at the end of the current year shows Accounts Recelvable $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) 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. (c) 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. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually If no entry is required, select "No Entry" for the account tities and enter Of for the amounts.)