Shant Peterson is an attorney in Los Angeles. Peterson Law Office uses the direct write-off method to

Shanté Peterson is an attorney in Los Angeles. Peterson Law Office uses the direct write-off method to account for uncollectible receivables. 

At April 30, 2025, Peterson Law Office’s accounts receivable totaled $15,000. During May, Peterson Law Office earned revenue of $18,000 on account and collected $19,000 on account. Peterson Law Office also wrote off uncollectible receivables of $1,800 on May 31, 2025. 

Requirements 

1. Use the direct write-off method to journalize Peterson Law Office’s write-off of the uncollectible receivables. 

2. What is Peterson Law Office’s balance of Accounts Receivable at May 31, 2025?