can someone help me from a thru c?

Entries for bad debt expense under the direct write-off and allowance methods. The following selected transactions were taken from the records of Shipway Company for the first year of its operations ending December 31 : Apr. 13. Wrote off account of Dean Sheppard, $8,030. May 15. Received $4,020 as partial payment on the $10,680 account of Dan Pyle. Wrote off the rernaining balance as uncollectible. July 27. Received $8,030 from Dean Sheppard, whose account had been written off on April 13. Reinstated the account and recorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one joumal entry): 31. If necessary, journalize the year-end adjusting entry for uncollectible accounts. a. Journalize the transactions under the direct write-off method. b. Journalize the transactions under the allowance method. Shipwoy company uses the percent of credit sales method of estimating uncollectible accounts expense. Based on past history and industry averages, 1\% of credit sales are expected to be uncollectible. Shipway Company recorded $3,916,800 of credit sales during the year. c. How much higher (lower) would Shipway company's net income have been under the direct write-oif method than under the allowance method? bys