Please help me with this problem, there are two parts to fill in. I will make sure to upvote. Thank you so much

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

Customer	Amount
Kim Abel	$24,500
Lee Drake	31,000
Jenny Green	29,700
Mike Lamb	17,900
Total	$103,100

The company prepared the following aging schedule for its accounts receivable on December 31:

Aging Class (Number of Days Past Due)	Receivables Balance on December 31	Estimated Percent of Uncollectible Accounts
030 days	$740,000	1%
3160 days	300,000	2
6190 days	110,000	15
91120 days	70,000	30
More than 120 days	94,000	60
Total receivables	$1,314,000

	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 $89,100 and the company uses the analysis of receivables method.
	c. How much higher (lower) would Seaforth Internationals net income have been under the allowance method than under the direct write-off method?

CHART OF ACCOUNTS

Seaforth International

General Ledger

	ASSETS
110	Cash
111	Petty Cash
121	Accounts Receivable-Kim Abel
122	Accounts Receivable-Lee Drake
123	Accounts Receivable-Jenny Green
124	Accounts Receivable-Mike Lamb
129	Allowance for Doubtful Accounts
131	Interest Receivable
132	Notes Receivable
141	Merchandise Inventory
145	Office Supplies
146	Store Supplies
151	Prepaid Insurance
181	Land
191	Store Equipment
192	Accumulated Depreciation-Store Equipment
193	Office Equipment
194	Accumulated Depreciation-Office Equipment

	LIABILITIES
210	Accounts Payable
211	Salaries Payable
213	Sales Tax Payable
214	Interest Payable
215	Notes Payable

	EQUITY
310	Common Stock
311	Retained Earnings
312	Dividends

	REVENUE
410	Sales
610	Interest Revenue

	EXPENSES
510	Cost of Merchandise Sold
520	Sales Salaries Expense
521	Advertising Expense
522	Depreciation Expense-Store Equipment
523	Delivery Expense
524	Repairs Expense
529	Selling Expenses
530	Office Salaries Expense
531	Rent Expense
532	Depreciation Expense-Office Equipment
533	Insurance Expense
534	Office Supplies Expense
535	Store Supplies Expense
536	Credit Card Expense
537	Cash Short and Over
538	Bad Debt Expense
539	Miscellaneous Expense
710	Interest Expense

Fill in the blanks

a. On December 31, journalize the write-offs under the direct write-off method. b. On December 31, journalize the write-offs and the year-end adjusting entry under the allowance method, assuming that the allowance account had a beginning balance of $89,100 and company uses the analysis of receivables method