The ledger of Novak Company at the end of the current year shows Accounts Receivable $252,000, Sales Revenue $1,810,000, and Sales Returns and Allowances $86,000. Treat each part below independently. If Novak uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 31 , assuming Novak determines that Barking Ghosts Company's $3,070 balance is uncollectible. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) eTextbook and Media Attempts: 1 of 2 used b) If Allowance for Doubtful Accounts has a credit balance of $4,410 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 10% of accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)