View Policies Current Attempt in Progress At December 31, 2025, the trial balance of Sandhill Company contained the following amounts before adjustment. Accounts Receivable Allowance for Doubtful Accounts Sales Revenue Debit Credit $189,400 $ 1,370 812,100 (a) Prepare the adjusting entry at December 31, 2025, to record bad debt expense, assuming that the aging schedule indicates that $9,570 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $1,370 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2026, a $2,010 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Sandhill Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit (a) (b) (c) (d)