The ledger of Swifty Company at the end of the current year shows Accounts Receivable $$73,000,$ Credit Sales $$817,000,$ and Sales Returns and Allowances $$42,600.$ Prepare journal entries for each separate scenario below.

$($a$)$ If Swifty uses the direct write$-$off method to account for uncollectible accounts, journalize the entry at December $15$ if Swifty determines that Matisse's $$1,300$ balance is uncollectible.

$($b$)$ If Allowance for Doubtful Accounts has a credit balance of $$1,100$ in the trial balance, journalize the adjusting entry at December $31,$ assuming uncollectibles are expected to be $12\%$ of accounts receivable.

$($c$)$ If Allowance for Doubtful Accounts has a debit balance of $$496$ in the trial balance, journalize the adjusting entry at December $31,$ assuming uncollectibles are expected to be $10\%$ of accounts receivable.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation Debit