The ledger of Oriole Company at the end of the current year shows Accounts Receivable $73,000, Credit Sales \$818,000, and Sales Returns and Allowances $42,200. Prepare journal entries for each separate scenario below. (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 Matisse's $800 balance is uncollectible. (b) If Allowance for Doubtful Accounts ips a credit balance of $1,500 in the trial balance, joumalize 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 $490 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 13% of accounts recelvable. (Credit occount tities are cutomatically indented when amount is entered, Do not indent manually). December 31 , assuming bad debts are expected to be 13% of accounts recelvable, (Credit account titles are outomatically indented when amount is entered, Do not indent manually)