At December 31, 2022, the trial balance of Sheffield Company contained the following amounts before adjustment. Debit Credit Accounts Receivable $ 172,000 Allowance for Doubtful Accounts $ 1,300 Sales Revenue 975,200 (a) Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $ 12,400 of accounts receivable will be uncollectible. (b) Repeat part (a), assuming that instead of a credit balance there is a $ 1,300 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2023, a $ 3,400 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (d) Repeat part (c), assuming that Sheffield Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable.