The ledger of Splish Brothers Inc. at the end of the current year shows Accounts Receivable $73,500; Credit Sales $824,970; and Sales Returns and Allowances $37,540.

(a)		If Splish Brothers Inc. uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Splish Brothers Inc. determines that Matisses $903 balance is uncollectible.
(b)		If Allowance for Doubtful Accounts has a credit balance of $1,180 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts receivable.
(c)		If Allowance for Doubtful Accounts has a debit balance of $540 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts receivable.

(Credit account titles are automatically indented when amount is entered. Do not indent manually.)