An aging analysis on June 30 of the accounts receivable of Sung Corporation indicates that uncollectible accounts amount to $86,000. Prepare the entry to record uncollectible accounts expense under each of the following independent assumptions:
a. Allowance for Uncollectible Accounts has a credit balance of $18,000 before adjustment.
b. Allowance for Uncollectible Accounts has a debit balance of $14,000 before adjustment.