The ledger of Sunland Company at the end of the current year shows Accounts Receivable \$76,600; Credit Sales \$762,400; and Sales Returns and Allowances $42,520. (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 Matisse's $963 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,179 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 11% of accounts 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 8% of accounts receivable. No. Account Titles and Explanation Debit Credit (a) (b) (c)