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.

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(c)	enter an account title	enter a debit amount