30 ATA SG 16GB and received $21,500 cash in full payment. EX 9-5 Entries to write off accounts receivable Acropolis Company, a computer consulting firm, has decided to write off the $12,950 balance of an account owed by a customer, Aaron Guzman. Journalize the entry to record the write-off, assuming that (a) the direct write-off method is used and (b) the allowance method is used