BACK NEXT Exercise 9-3 (Part Level Submission) The ledger of Costello Company at the end of the current year shows Accounts Receivable $123,000, Sales Revenue $858,000, and Sales Returns and Allowances $25,000. If Costello uses the direct write-of method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Costello determines that L. Dole's $1,800 balance is uncollectible. (Credit account titles are autematically indented when amount is entered. De not indent manualily.) Dec.33