please help with this question 9-14. the second picture is the last part to the question. thank you

OBJ. 5 VC. $11,090 higher SHOW ME HOW 7,150 EX 9-14 Entries for bad debt expense under the direct write-off and allowance methods The following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31: June 8. Wrote off account of Kathy Quantel, $8,440. Aug. 14. Received $3,000 as partial payment on the $12,500 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $8,440 from Kathy Quantel, whose account had been written off on June 8. Reinstated the account and recorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one journal entry) Wade Dolan 54600 Greg Gagne 3,600 Amber Kisko Shannon Poole 2,975 Niki Spence 31. If necessary, record 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, assuming that the allowance account had a beginning credit balance of $36,000 on January 1 and the company uses the analysis of receivables method. Rustic Tables Company prepared the following aging schedule for its accounts receivable: Aging Class Number Receivables Balance Estimated Percent of of Days Past Due) on December 31 Uncollectible Accounts 0-30 days $320,000 31-60 days 61-90 days 24000 10 91-120 days More than 120 days Total receivables $515.000 (Continued) 6630 110,000 3 18,000 43.000 33 75 476 Chapter 9 Receivables p. 476 How much higher (lower) would Rustic Tables' net income have been under the direct write-off method than under the allowance method