Bob Rassler is an attorney in I.os Angeles. Rassler uses the direct writeoff method to account for uncollectible receivables.

At May 31, Rassler's accounts receivable totaled \(\$ 14,000\). During June, he earned revenue of \(\$ 20,000\) on account and collected \(\$ 19,000\) on account. He also wrote off uncollectible receivables of \(\$ 2,000\).

1. Use the direct write-off method to journalize Rassler's write-off of the uncollectible receivables.

2. What is Rassler's balance of Accounts Receivable at June 30? Does he expect to collect all of this amount? Explain.