The ledger of Windsor, Inc, at the end of the current year shows Accounts Receivable $69,000, Credit Sales $821,000, and Sales Returns and Allowances $42,000. Prepare journal entries for each separate scenario below. (a) If Windsor, Inc uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Windsor, Inc. determines that Matisse's $700 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1.600 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 $502 in the trial balance, journalize the adjusting entry at December 31 , assuming bad debts are expected to be 6% of accounts receivable. (Credit account titles are outomatically indented when amount is entered. Do not indent manually)