The ledger of Bramble Company at the end of the current year shows Accounts Receivable $68,000, Credit Sales $825,000, and Sales Returns and Allowances $41,400. Prepare journal entries for each separate scenario below. (a) If Bramble uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 if Bramble determines that Matisse’s $1,200 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $1,400 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 10% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $505 in the trial balance, journalize the adjusting entry at December 31, assuming uncollectibles are expected to be 8% of accounts receivable.