The ledger of Tamarisk, Inc. at the end of the current year shows Accounts Receivable $87,000; Credit Sales $815,000; and Sales Returns and Allowances $39,000.

(a)		If Tamarisk uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Tamarisk determines that Matisses $850 balance is uncollectible.
(b)		If Allowance for Doubtful Accounts has a credit balance of $1,250 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable.
(c)		If Allowance for Doubtful Accounts has a debit balance of $600 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.

Prepare journal entries to record the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)