Prepare the adjusting entry at December 31, 2019, for bad debt expense, assuming an aging schedule indicates that $12,400 of accounts receivable will be uncollectible. (c) Repeat part (b) assuming that instead of a credit balance there is an $1,300 debit balance in Allowance for Doubtful Accounts. (d) During the next month, January 2020, a $3,400 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (e) Repeat part (d) assuming that Sheffield uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable.