The ledger of Windsor Company at the end of the current year shows Accounts Receivable $83,000, Credit Sales $810,000, and Sales Returns and Allowances $39,000. (a) If Windsor uses the direct write-off method to account for uncollectible accounts, journalize the entry if on July 7 Windsor determines that Matisse company's $850 balance is uncollectible. (b) Assume Windsor uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a credit balance of $1,300 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 9% of accounts receivable. (c) Assume Windsor uses the allowance method to account for uncollectible accounts. If Allowance for Doubtful Accounts has a debit balance of $500 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 7% of accounts receivable. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)