After reviewing an accounts receivable aging report, the collections team attempts to collect a $250 invoice that is over 180 days past due. After multiple attempts, the collections team learns that the customer had gone bankrupt and this amount will not be collected. Assuming the company uses the direct write-off method, what should the journal entry be, if any, to write off this uncollectible amount? (If no entry is required, select "No debit" or "No credit" in the account fields. )