Crunch, Inc. uses the direct write-off method regarding bad debts. Its customer, Leer Co. went out of business on September 15th owing Crunch, Inc. $1,213 that is not expected to be paid back. [25 Points] a. Record the write-off using the direct write-off method on Sept 15th. b. On October 22nd Crunch Inc receives a partial payment unexpectedly of $700 from Leer Co. Record the necessary entries c. Assume Crunch, Inc. uses the allowance method to write off bad debt. Record the journal entry to write of Leer's bad debt