The ledger of Shamrock, Inc, at the end of the current year shows Accounts Receivable $94,000-Credit 5ales5810,000; and 5 ales Returns and Allowances $49,000. (a) If Shamrock uses the direct write-off method to account for uncollectible accounts, journalize the entry if on December 31 Shamtock determines that Matisse Company's $900 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,500 in the trial balance journalize the adjusting entryat December 31, assamingt bad dets are expected to be 12N of accovints receivable. (c) If Alowance for Doubtful Accounts has a debit balance of $550 in the tria balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9 of account receivable. Prepare journal entries to record the above transactions. (Credit occount eides are dutomaekally indented when ampunt be eriteret Do not indent marually]