The ledger of Pina Company at the end of the current year shows Accounts Receivable $ 123,000, Credit Sales $ 858,000, and Sales Returns and Allowances $ 25,000. Journalize the following independent situations. (a) Your answer is correct. If Pina uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15, if Pina determines that L. Dole's $ 1,800 balance is uncollectible. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 15 Bad Debt Expense 1800 Accounts Receivable 1800 e Textbook and Media List of Accounts Attempts: 1 of 5 used (b) If Allowance for Doubtful Accounts has a credit balance of $3,100 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 11% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31