The ledger of Shamrock, Inc, at the end of the current year shows Accounts Receivable $94,000; Crechit 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 Shamrock 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 entry at December 31 , assuming bad debts are expected to be 11% of acceunts receivable. (c) 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 receivabie. Prepare journal entries to record the above trarsactionsi (Credit account titles are automatically indented when amount is entered, Do not indent manually)