1) If Hixson uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Hixson determines that Fell's $2,300 balance is uncollectible.

2) If Allowance for Doubtful Accounts has a credit balance of $2,600 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 2% of net sales, and (2) 11% of accounts receivable.

3) If Allowance for Doubtful Accounts has a debit balance of $230 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 0.75% of net sales and (2) 7% of accounts receivable.