Assume the following information for Metlock Corp.

Accounts receivable (beginning balance) $154,000

Allowance for doubtful accounts (beginning balance) 11,360

Net credit sales 936,000

Collections 917,000

Write-offs of accounts receivable 6,300

Collections of accounts previously written off 1,900

Uncollected accounts are expected to be 7% of the ending balance in accounts receivable.

Prepare the entry to record the write-off of uncollectible accounts during the period.

Account titles and explanation Debit Credit

1.

2.