The ledger of Shefheld Corp. at the end of the current year shows Accounts Receivable $68,000, Credit Sales $823,000 and Sales Returns and Allowances $38,800. Prepare journal entries for each separate scenario below. (a) if Sheffield Corp. uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Sheffield Corp, determines that Matisse's $1.200 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $900 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 12% of accounts receivable. (0) if Allowance for Doubtful Accounts has a debit balance of $493 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (b) c)