Joyce Davenport is an attorney in New York. Davenport uses the direct write-off method to account for uncollectible receivables. 

At January 31, 2020, Davenport’s accounts receivable totaled $18,866.

During February, she earned revenue of $20,837 on account and collected $23,996 on account.

She also wrote off uncollectible receivables of $1,078 on February 28, 2020.

Use the direct write-off method to journalize Davenport’s write-off of the uncollectible receivables.

What is Davenport’s balance of Accounts Receivable at February 28, 2020?

On June 1, Can You Hear Me Cell Phones sold $19,455 of merchandise to Sunshine Delivery Co. on account.

Sunshine Delivery Co. fell on hard times and on July 15 paid only $6,188 of the accounts receivable.

After repeated attempts to collect the balance Can You Hear Me Cell Phones wrote off its accounts receivable from Sunshine Delivery Co. on September 5.

Six months later, March 5, Can You Hear Me Cell Phones received a check for $13,267 with a note apologizing for the late payment from Sunshine Delivery Co.

Journalize the transactions for Can You Hear Me Cell Phones using the Direct Write-off Method.

High Mountain Cycles had trouble collecting its account receivable from Betty White. On July 19, 2020 High Mountain Cycles finally wrote off White’s $1,252 account receivable. 

On December 31, White sent a $1,252 check to High Mountain Cycles.

Journalize the entries required for High Mountain Cycles, assuming High Mountain uses the direct write-off method.