Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31:

                    Customer                   Amount
                    Kim Abel                   $ 21,550
                    Lee Drake                    33,925
                    Jenny Green                27,565
                    Mike Lamb                  19,460
                       Total                      $102,500

The company prepared the following aging schedule for its accounts receivable on December 31:
              A.  Journalize the write-offs under the direct write-off method.
B.  Journalize the write-offs and the year-end adjusting entry under the allowance method,
assuming that the allowance account had a beginning balance of $95,000 and the company uses the analysis of receivables method.
C.  How much higher (lower) would Seaforth International’s net income have been under the allowance method than under the direct write-off method?