The ledger of whispering winds corp. at the end of the current year shows accounts receivable $108,000; sales revenue $849,000; and sales returns and allowances $24,500. (a) if whispering winds uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at december 31, assuming whispering winds determines that l. dole’s $1,700 balance is uncollectible. (b) if allowance for doubtful accounts has a credit balance of $2,200 in the trial balance, journalize the adjusting entry at december 31, assuming bad debts are expected to be 14% of accounts receivable. (c) if allowance for doubtful accounts has a debit balance of $211 in the trial balance, journalize the adjusting entry at december 31, assuming bad debts are expected to be 5% of accounts receivable.