Use the following data for Ocelot, Inc. and the Allowance Method to answer a), b), and e): Beginning (credit) balance in the Allowance for Doubtful Accounts account $10,000 (Cr) Sales Revenue $900,000 a) Assume an estimated 5.0% of Sales Revenue is uncollectible. Prepare the Journal Entry to adjust Allowance for Doubtful Accounts using the "Percent of Sales Method" (omit date and description) b) Ocelot determines that it cannot collect an Account Receuble from Civet. Ine, for $35,000 Prepare the Journal Entry to write-off Civet's $35,000 Account Receivable (omit date and description) c) What is the balance in the Allowance for Doubtful Accounts account after the adjusting Journal Entry in a) above is posted, and Civet's uncollectible account is written off (b) (please indicate "Dr" or "C" with your answer)