The ledger of Vaughn Manufacturing at the end of the current year shows Accounts Receivable $80,600; Credit Sales $771,030; and Sales Returns and Allowances $43,630. (a) If Vaughn Manufacturing uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Vaughn Manufacturing determines that Matisse's $919 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,133 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $480 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (a) (b) (c)