The ledger of Pharoah Company at the end of the current year shows Accounts Receivable $75,000, Credit Sales $827,000, and Sales Returns and Allowances $40,000. Prepare journal entries for each separate scenario below. (a) If Pharoah uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 if Pharoah determines that Matisse's $600 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,400 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 10 s of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $502 in the trial balance, journalize the adjusting entry at December 31. assuming uncollectibles are expected to be 9% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter ofor the amounts)