Wiley . I don't understand. What did I do wrong?

The ledger of Waterway Industries at the end of the current year shows Accounts Receivable $79,200; Credit Sales $827,070; and Sales Returns and Allowances $42,300 (a) If Waterway Industries uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Waterway Industries determines that Matisse's $853 balance is uncollectible (b) If Allowance for Doubtful Accounts has a credit balance of $1,021 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 10% of accounts receivable. If Allowance for Doubtful Accounts has a debit balance of $500 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 7% of accounts receivable. (c) (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (a) TBad Debt Expense Debit Credit 853 Accounts Receivable 853 (b) Bad Debt Expense 7920 Allowance for Doubtful Accounts 7920 (c) Bad Debt Expense 5530 Allowance for Doubtful Accounts 5530