The ledger of Shamrock, Inc. at the end of the current year shows Accounts Receivable $94,000: Credit Sales $810,000; and Sales Returns and Allowances $49,000. (a) (b) (c) If Shamrock uses the direct write-off method to account for uncollectible accounts, journalize the entry if on December 31 Shamrock determines that Matisse Company's $900 balance is uncollectible. If Allowance for Doubtful Accounts has a credit balance of $1,500 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable. If Allowance for Doubtful Accounts has a debit balance of $550 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts receivable. Prepare journal entries to record the above transactions. (Credit account titles are automatically indented when amount is entered. Do not Indent manually)