Please answer the following question.

Problem 8-5A At December 31, 2019, the trial balance of Pina Colada Company contained the following amounts before adjustment. Accounts Receivable $370,000 Allowance for Doubtful Accounts $ 1,300 Sales Revenue 961,800 (3) Based on the information given, which method of accounting for bad debts is Pina Colada Company usingthe direct write-off method or the allowance method? (b) Prepare the adjusting entry at December 31, 2019, for bad debt expense, assuming an aging schedule indicates that $10,800 of accounts receivable will be uncollectible. (c) Repeat part (b) assuming that instead of a credit balance there is an $1,300 debit balance in Allowance for Doubtful Accounts. (d) During the next month, January 2020, a $3,100 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. (e) Repeat part (d) assuming that Pina Colada uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)