The ledger of Windsor, Inc. at the end of the current year shows Accounts Receivable $101,000; Sales Revenue $841,000; and Sales Returns and Allowances $22,000. (a) If Windsor uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Windsor determines that L. Dole's $1.200 balance is uncollectible. (b) (c) If Allowance for Doubtful Accounts has a credit balance of $2,600 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts receivable. If Allowance for Doubtful Accounts has a debit balance of $202 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 automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (a) (b) (c) Debit Credit