A) X Corp sells $400,000 worth of services on account to various customers B) X Corp collects $250,000 from customers on account C) X Corp writes-off Customer D because they are unable to collect the accounts receivable; Customer Dowes $2,000 (X Corp uses the Direct Write-Off Method) A) X Corp sells $400,000 worth of services on account to various customers B) X Corp collects $250,000 from customers on account C) X Corp writes-off Customer D because they are unable to collect the accounts receivable; Customer Dowes $2,000 (X Corp uses the Direct Write-Off Method)