The ledger of Wildhorse Company at the end of the current year shows Accounts Receivable $72,000, Credit Sales $824,000, and Sales Returns and Allowances $38,200. Prepare journal entries for each separate scenario below. (a) If Wildhorse uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 if Wildhorse determines that Matisse's $500 balance is uncollectible. (b) If Alowance for Doubtful Accounts has a credit balance of $900 in the trial balance, joumalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 10% of accounts receivable. (c) If Alowance for Doubtful Accounts has a debit balance of $514 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 9% of accounts receivable. (Credit account titles are outomatically indented when omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the omounts.)