Entries to write off accounts receivable Chart of Accounts Journal Quantum Solutions Company, a computer consulting firm, has decided to wnite off the $33,550 balance of an account owed by a customer, Alliance Inc. On March 1, journalize the entry to record the write-off, assuming that (e) the direct write-off method is used and (b) the alloyance method is used Refer to the Chart of Accounts for exact wording of account titles