=+Isner Company wrote off the following accounts receivable as uncollectible for the first year of its operations ending December 31, 2010:

Customer Amount L. Hearn $10,000 Carrie Murray 9,500 Kelly Salkin 13,100 Shana Wagnon 2,400 _______ Total $35,000 _______ _______

a. Journalize the write-offs for 2010 under the direct write-off method.