The ledger of Oriole Company at the end of the current year shows Accounts Receivable $82,200; Credit Sales $835,490; and Sales Returns and Allowances $39,630.

a) If Oriole Company uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Oriole Company determines that Matisses $821 balance is uncollectible.

b) If Allowance for Doubtful Accounts has a credit balance of $1,204 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.

c) If Allowance for Doubtful Accounts has a debit balance of $510 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.