The ledger of Monty Corp. at the end of the current year shows Accounts Receivable $110,000; Sales Revenue $842,000; and Sales Returns and Allowances $18,100. (a) If Monty Corp. uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Monty Corp. determines that L. Doles $1,000 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $2,300 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 12% 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 8% of accounts receivable.