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 $2,213 owed by Joe Balouka, who has no assets. Oct. 15 Wrote off $1,734 owed by Alice Rose, who declared bankruptcy. If an amount box does not require an entry, leave it blank. Page: 1 DOC. POST DEBIT CREDIT NO. REF ACCOUNT TITLE 1 Jul. 20 Wrote off uncollectible account 4 Oct. 15 unt Accounts Payable/A. Rose Accounts Receivable/A. Rose Allowance for Bad Debts Bad Debt Expense Cash