The ledger of Oriole Company at the end of the current year shows Accounts Receivable $105,000; Sales Revenue $838,000; and Sales Returns and Allowances $22,200.

(a)If Oriole uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Oriole determines that L. Dole's $1,300 balance is uncollectible.

(b)If Allowance for Doubtful Accounts has a credit balance of $2,500 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 14% of accounts receivable.

(c)If Allowance for Doubtful Accounts has a debit balance of $190 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable.