The records of Ayayai Company at the end of the current year show Accounts Receivable $62,400, Credit 5 ales $648,000; and 5 ales Returns and Allowances $32,000. (a) If Ayayai uses the direct write-off method to account for uncollectible accounts and Ayayal determines that Matisse's $720 balance is uncollectible, what will Ayayai record as bad debt expense? Bad debt expense (b) If Allowance for Doubtful Accounts has a balance of $880 and Ayayal concludes bad debts are expected to be 10% of accourts recelvable, what witI Ayayai record as bad debt expense? Bad debt experse