Charman's Candy Shoppe had trouble collecting its account receivable from Sue Ann Noel. On June 19, 2018, Charman's Candy Shoppe finally wrote off Noel's $400 account receivable. On December 31, Noel sent a $400 check to Charman's Candy Shoppe. Journalize the entries required for Charman's Candy Shoppe, assuming Charman's Candy Shoppe uses the direct write-off method. On June 19, 2018, Charman's Candy Shoppe wrote off Noel's $400 account receivable. Journalize the entry.(Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Jun. 19 On December 31, Noel sent a $400 check to Charman's Candy Shoppe. Start by journalizing the entry to reverse the earlier write-off. Date Accounts and Explanation Debit Credit Dec. 31 Now journalize the cash collection. Date Accounts and Explanation Debit Credit Dec. 31