The records of Riverbed Company at the end of the current year show Accounts Receivable $84,900, Credit Sales $891,000; and Sales Returns and Allowances $44,000. (a) If Riverbed uses the direct write-off method to account for uncollectible accounts and Riverbed determines that Matisse's $990 balance is uncollectible, what will Riverbed record as bad debt expense? Bad debt expense $ (b) If Allowance for Doubtful Accounts has a balance of $1,210 and Riverbed concludes bad debts are expected to be 10% of accounts receivable, what will Riverbed record as bad debt expense? Bad debt expense $