At the end of 2021 , Worthy Co.'s balance for Accounts Receivable is $26,000, while the company's total assets equal $1,560,000. In addition, the company expects to collect all of its receivables in 2022 . In 2022 , however, one customer owing $5,000 becomes a bad debt on March 14. Record the write off of this customer's account in 2022 using the direct write-off method. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the write off of this customer's account in 2022 using the direct write off method. Note: Enter debits before credits