Entries to Write Off Accounts Receivable

Creative Solutions Company, a computer consulting firm, has decided to write off the $$11,750$ balance of an account owed by a customer, Wil Treadwell.

a$.$ Journalize the entry to record the write$-$off, assuming that the direct write$-$off method is used.

b$.$ Journalize the entry to record the write$-$off, assuming that the allowance method is used.