Electric Utilities Services Company uses the direct charge-off method to record uncollectible accounts. On December 8, 20X1, Electric Utilities Services Company received a check for $385 from Alexander Sanders, whose $770 account was written off on September 10. In the accompanying letter, Sanders apologized and said he probably would be unable to pay any of the remaining balance. Required: Prepare the general journal entry necessary (the entry in the cash receipts journal has been made)