The ledger of Sunland Company at the end of the current year shows Accounts Receivable $73,000, Credit Sales $819,000, and Sales Returns and Allowances $42,400. Following are 3 separate scenarios (a) If Sunland uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 if Sunland determines that Matisse's $1,100 balance is uncollectible. (b) Assume Sunland uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a credit balance of $1,300 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 12% of accounts receivable. (c) Assume Sunland uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a debit balance of $493 in the trial balance, journalize the adjusting entry at December 31 , assuming ur Slectibles are expected to be 10% of accounts receivable. (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually)