Current Attempt in Progress

At December $31,2025,$ the trial balance of Sheridan Company contained the following amounts before adjustment.

$\backslash$table$[[,$Debit,Credit$],[$Accounts Receivable,$$181,800,],[$Allowance for Doubtful Accounts,$$1,570,],[$Sales Revenue,$945,700,]]$

$($a$)$ Prepare the adjusting entry at December $31,2025,$ to record bad debt expense, assuming that the aging schedule indicates that $$10,560$ of accounts receivable will be uncollectible.

$($b$)$ Repeat part $($a$),$ assuming that instead of a credit balance there is a $$1,570$ debit balance in Allowance for Doubtful Accounts.

$($c$)$ During the next month, January $2026,$ a $$2,300$ account receivable is written off as uncollectible. Prepare the journal entry to record the write$-$off.

$($d$)$ Repeat part $($c$),$ assuming that Sheridan Company uses the direct write$-$off method instead of the allowance method in accounting for uncollectible accounts receivable.