The ledger of Pharoah ASA at the end of the current year shows Accounts Receivable 148,400, Sales Revenue 851,800, and Sales Returns and Allowances 37,500. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) If Pharoah uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Pharoah determines that T. Thum's 2,000 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of 2,400 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 3% of net sales, and (2) 12% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of 230 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 2% of net sales and (2) 6% of accounts receivable. Date Account Titles and Explanation Debit Credit (a) Dec. 31 (b) (1) Dec 31 (2) Dec. 31 (c) (1) Dec. 31 (2) Dec. 31