6B-2. (Similar to problem 6B-1) On June 1 the ANDREA Corporation had a $2,450,000 debit balance in Accounts Receivable. During June, the company had total sales of $8,600,000. Of this amount, $400,000 was cash. In addition, during June the company collected $7,680,000 of the accounts receivable wrote off as uncollectible, two customers' accounts- one for $19,000 and the other in the amount of $11,000. The company uses the direct write-off method. Required: 1. Beginning with the appropriate T-accounts, show the entries necessary to record the sales revenue, the collection of receivables, and the write-off of the two uncollectible accounts. What is the ending balance in accounts receivable? (Be sure to label each entry in the T-accounts.) 2, ANDREA company expects that about 5% of credit sales will become bad debt - using this example, explain why the direct-write off method is not appropriate for ANDREA corporation