The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $81,000; Credit Sales $991,000; and Sales Returns and Allowances $42,400. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hiller's $890 balance is uncollectible. If Allowance for Doubtful Accounts has a credit balance of $980 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 12% of accounts receivable. If Allowance for Doubtful Accounts has a debit balance of $560 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts receivable