The records of Grouper Company at the end of the current year show Accounts Receivable 94.400. Credit Sales $???.600: and Sales Returns and Allowances $38,400. {a} If Grouper uses the direct write-off method to account for uncollectible accounts and Grouper determines that Matisse's $864 balance is uncollectfble. what will Grouper record as bad debt expense? Bad debt expense 5 {b} If Allowance for Doubtful Accounts has a balance of $1,056 and Grouper concludes bad debts are expected to be 10% of accounts receivable, what will Grouper record as bad debt expense? Bad debt expense 5