The ledger of Vaughn Company at the end of the current year shows Accounts Receivable $145,000, Sales Revenue $843,000, and Sales Returns and Allowances $31,000.

Journalize the following independent situations.

-If Vaughn uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Vaughn determines that L. Dole's $2,300balance is uncollectible.

-If Allowance for Doubtful Accounts has a credit balance of $2,900in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.

-If Allowance for Doubtful Accounts has a debit balance of $310in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 7% of accounts receivable.