Entries for bad debt expense under the direct write$-$off and allowance methods

Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December $31$:

The company prepared the following aging schedule for its accounts receivable on December $31$:

a$.$ Journalize the write$-$offs under the direct write$-$off method. If an amount box does not require an entry, leave it blank.