The ledger of Vaughn Company at the end of the current year shows Accounts Receivable $145,000, Credit Sales $843,000, and Sales Returns and Allowances $31,000. Journalize the following independent situations. (a) If Vaughn uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 , if Vaughn determines that L. Dole's $2,300 balance is uncollectible. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) If Allowance for Doubtful Accounts has a credit balance of $2,900 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 11% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)