The ledger of Whispering Winds Corp. at the end of the current year shows Accounts Receivable $72,500; Credit Sales $821,280; and Sales Returns and Allowances $36,330. (a) If Whispering Winds Corp. uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming (b) If Allowance for Doubtful Accounts has a credit balance of $1,170 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are (c) If Allowance for Doubtful Accounts has a debit balance of $460 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are Whispering Winds Corp. determines that Matisse's $971 balance is uncollectible. expected to be 9% of accounts receivable expected to be 8% of accounts receivable (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (a) Bad Debt Expense Debit Credit 971 Accounts Receivable 971