The records of Pronghorn Company at the end of the current year show Accounts Receivable $83,400, Credit Sales $874,800; and Sales Returns and Allowances $43,200. (a) If Pronghorn uses the direct write-off method to account for uncollectible accounts and Pronghorn determines that Matisse's $972 balance is uncollectible, what will Pronghorn record as bad debt expense? Bad debt expense $ (b) If Allowance for Doubtful Accounts has a balance of $1,188 and Pronghorn concludes bad debts are expected to be 10% of accounts receivable, what will Pronghorn record as bad debt expense? Bad debt expense $