Camping Equipment Company of Waterloo uses the direct write-off method for recording bad debts expense. At the beginning of 2012, Accounts Receivable has an $86,700 balance. Journalize the following transactions for the company:

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2012 Mar. June 2013 Aug. 23 7 Wrote off F. Robichaud's account for $1,280. Wrote off K. Cheung's account for $915. K. Cheung paid bad debt of $915 that was written off June 7, 2012. Wrote off S. Lowe's account as uncollectible, $418. Wrote off R. Patel's account for $316 due from sales made on account in 2011. 16 Dec. 6 17