Morry Company Wrote Off the Following Accounts Receivable as Uncollectible

Morry Company wrote off the following accounts receivable as uncollectible for the first year of its operations ending December 31:? $$\begin{array} { | c | r | } \hline { \text { Customer } } & { \text { Amount } } \\\hline \text { J. Jackson } & \$ 10,000 \\\hline \text { L. Stanton } & 9,500 \\\hline \text { C. Barton } & 13,100 \\\hline \text { S. Fenton } & \underline{2,400} \\\hline \text { Total } & \underline { \mathbf { \$ 3 5 , 0 0 0 } } \\\hline\end{array}$$ Required
(a)Journalize the write-offs for the current year under the direct write-off method.
(b)Journalize the write-offs for the current year under the allowance method. Also, journalize the adjusting entry for uncollectible receivables assuming the company made $2,400,000 of credit sales during the year and the industry average for uncollectible receivables is 1.5% of credit sales.
(c)How much higher or lower would Morry Company's net income have been under the direct write-off method than under the allowance method?