At the end of 2018, Worthy Co.s balance for Accounts Receivable is $22,000, while the companys total assets equal $1,520,000. In addition, the company expects to collect all of its receivables in 2019. In 2019, however, one customer owing $3,000 becomes a bad debt on March 14. Record the write off of this customers account in 2019 using the direct write-off method