At December $31,2022,$ the trial balance of Cheyenne Company contained the following amounts before adjustment.

$($a$)$ Prepare the adjusting entry at December $31,2022,$ to record bad debt expense, assuming that the aging schedule indicates

that $$10,100$ of accounts receivable will be uncollectible.

$($b$)$ Repeat part $($a$),$ assuming that instead of a credit balance there is a $$1,500$ 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 Cheyenne Company uses the direct write$-$off method instead of the allowance method in

accounting for uncollectible accounts receivable.