What would be the adjusting journal entry (what account to debit and credit, and the amount) in each of the following independent scenarios ( no narrative response required, only the journal entry and amounts):

a. The Allowance for Bad Debt account has a credit balance of $2,000 on Sept. 30. The company uses the Percent-of-Sales method to estimate uncollectible accounts, estimating 5% of their sales as bad debts. October sales totaled $600,000.

b. The Allowance for Bad Debt account has a credit balance of $1,000 on June 30. The company uses the Percent-of-Receivables method to estimate uncollectible accounts, estimating that 4% of their Total Receivables will be uncollectible. As of July 31, the total A/R balance is $200,000.

c. The Allowance for Bad Debt account has a debit balance of $2,000 on Nov. 30. The company uses the Aging-of-Receivables method to estimate uncollectible accounts. On Dec. 31, the company analyzes their A/R Aging report and estimates that $8,000 will be uncollectible.