Arkana, Inc. has relatively few sales on account and therefore uses the direct write-off method to account for bad debts. Record the following transactions for the month of March in general journal form: 1. Writes off the $17,300 Brody account upon receiving notice that Mrs. Brody had filed for total bankruptcy. 2. Writes off the Allen receivable of $3,600 after learning of Mr. Allen's permanent vacation to a South Pacific island. 3. Mrs. Brody inherits millions when a rich aunt passes away. She pays $5,300cash, and says she will never be back. ( 2 entries)