Direct Write-Off Method Maria Rivera, owner of Rivera Pharmacy, uses the direct write-off method in accounting for uncollectible accounts. Record the following transactions in general journal form: July 20 Wrote off $2,405 owed by Joe Balouka, who has no assets. Oct. 15 Wrote off $1,659 owed by Alice Rose, who declared bankruptcy. If an amount box does not require an entry, leave it blank. Page: 1 DOC. POST NO. REF CREDIT DEBIT DATE ACCOUNT TITLE 1 Jul. 20 2 Wrote off uncollectible account 4 Oct. 15 5 5 6 Wrote off uncollectible account 6