uni ACC (a) If Wildhorse Co. uses the direct wnite-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wildhorse Co. determines that Matisse's Accounts has a credit balance of $1,024 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 9% of accounts at December 31, assuming bad debts are expected to be 8% of accounts receivable