The ledger of Elburn Company at the end of the current year shows Accounts Receivable $110,000, Sales Revenue $840,000 and Sales Returns and Allowances $28,000. (Credit account titles are automatically indented when amount is entered. Don't indent manually.)

a) If Elburn employs the direct prepare-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, supposing Elburn determines that T. Thum's $1,400 balance is uncollectible.

b) If Allowance for Doubtful Accounts consists of a credit balance of $2,100 in the trial balance, journalize the adjusting entry at December 31, supposing bad debts are expected to be (i) 1% of net sales, and (ii) 10% of accounts receivable.

c) When Allowance for Doubtful Accounts consists of a debit balance of $200 in the trial balance, journalize the adjusting entry at December 31, supposing bad debts are expected to be (i) 0.75% of net sales and (ii) 6% of accounts receivable.