Jacks Upholstery has determined that Star​Builders’ accounts receivable balance of $6,000 is uncollectible. Use the accounting equation to show how Jack​’s would write off the account using​ (a) the direct​ write-off method and​ (b) the allowance method for bad debts.​(a) First record in the accounting equation how Jack​’s Upholstery would write off the account using the direct​ write-off method.​(Use parentheses or a minus sign when decreasing components or entering increases to contra accounts. Leave unused cells​ blank.)         Shareholders’ EquityAssets=Liabilities+Contributed Capital+Retained Earnings$Account$Account$Account$Account        ​(b) Now record in the accounting equation how Jacks Upholstery would write off the account using the allowance method for bad debts.​(Use parentheses or a minus sign when decreasing components or entering increases to contra accounts. Leave unused cells​ blank.)         Shareholders’ EquityAssets=Liabilities+Contributed Capital+Retained Earnings$Account$Account$Account$Account.