ENTRIES FOR BAD DEBT EXPENSE USING DIRECT-OFF METHOD (10 points) Covid Services uses the direct write-off method. Prepare the journal entries for the following transactions during March. a) Credit sales of $100,000. b) Collections on account of $80,300. Write-offs of uncollectible receivables, $3,700. d) After the write-off, a customer returned and paid off his $600 account