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Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables. Mar. 17: Received $1,990 from William Pruitt and wrote off the remainder owed of $4,180 as uncollectible. If an amount box does not require an entry, leave it blank. Mar. 17 July 29: Reinstated the account of William Pruitt and received $4,180 cash in full payment. July 29 July 29 Allowance Method Journalize the following transactions, using the allowance method of accounting for uncollectible receivables. Mar. 17: Received $2,000 from Paula Spitler and wrote off the remainder owed of $1,420 as uncollectible. If an amount box does not require an entry, leave it blank. Mar. 17 July 29: Reinstated the account of Paula Spitler and received $1,420 cash in full payment. July 29 July 29 Percent of Sales Method At the end of the current year, Accounts Receivable has balance of $655,000; Allowance for Doubtful Accounts has a credit balance of $6,000; and sales for the year total $2,950,000. Bad debt expense is estimated at 1/4 of 1% of sales. a. Determine the amount of the adjusting entry for uncollectible accounts. b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense. Accounts Receivable Allowance for Doubtful Accounts Bad Debt Expense S c. Determine the net realizable value of accounts receivable