Smith Computer Center currently has a $13,095.00 balance in Accounts Receivable. Here is a current schedule of Accounts Receivable:

Assignment
Although the All Star Sports, Inc. account is not 90 days past due, Feldman has determined that it is necessary to write off the entire balance because the business has been foreclosed. Make the necessary journal entry using the direct write-off method.
Bad Debts Expense is listed in the chart of accounts for this problem in Chapter 9 as #5140.