Accounting, Can you please check my work, If you correctly confirm or correctly adjust I will thumbs up

Solstice Company determines on October 1 that it cannot collect $58,000 of its accounts receivable from its customer, R Moore. Apply the direct write-off method to record this loss as of October 1. View transaction list View journal entry worksheet No 1 Date October 01 General Journal Bad debts expense Accounts receivableP. Moore Debit 58,000 Credit 58,000