The ledger of Metlock, Inc. at the end of the current year shows Accounts Receivable $112,000 : Sales Revenue $850.000 : and Sales Returns and Allowances $22,500. (a) If Metlock uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at Decembe 31, assuming Metlock determines that L. Dole's $1,700 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $2,400 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 9% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $199 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 7% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)