Entries for uncollectible accounts, using direct write-off method Instructions Chart of Accounts Journal Instructions Jan 19 July Sog merchandise on RED D V D $17.950. The cost merchandise sodas $9.990 Received 55,530 Dr Dale Van Dyken and wrote of the remainder owed on e of January 19 as uncollectible Reised the account of Dr. Dale Vin Dyken that had been written off only and received $12.450 caschin e n Now 2 uses the direc t ed Required: Jourth over the couch Medio medica com of accources Recht of Aragon uctions Chart of Accounts CHART OF ACCOUNTS Champion Medical Co. General Ledger ASSETS REVENUE 410 Sales 610 interest Revenue 110 Cash 111 Petty Cash 121 Accounts Receivable-Dr.Dale Van Dyken 12 Allowance for Doubtful Accounts 131 Interest Receivable 132 Notes Receivable 141 Merchandise inventory 145 Orice Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Store Equipment 192 Accumulated Depreciation Store Equipment EXPENSES . 510 Cost of Merchandise Sold s20 Sales salaries Expense 521 Advertising Expense 522 Depreciation Expense Store Fiquement 523 Delivery Expense 524 Repairs Expense 529 Selling Expenses 530 Office Sales Expense 531 Rent Expense Previous N ( 19 )