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 for the amounts.) No. Date Account Titles and Explanation Debit Credit (a) Dec. 15 1100 Accounts Receivable 110 (b) Bad Debt Expense Allowance for Doubtful Accounts (c)