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. Prepare journal entries for each separate scenario below. (a) If Sunland Company uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Sunland Company determines that Matisses $1,100 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,300 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 12% of accounts receivable. (c) 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 10% of accounts receivable.