The ledger of Nash's Trading Post, LLC at the end of the current year shows Accounts Receivable $71,600; Credit Sales $865,890; and Sales Returns and Allowances $40,660.

(a)		If Nash's Trading Post, LLC uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Nash's Trading Post, LLC determines that Matisses $829 balance is uncollectible.
(b)		If Allowance for Doubtful Accounts has a credit balance of $1,022 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable.
(c)		If Allowance for Doubtful Accounts has a debit balance of $520 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.