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.

On December 31, journalize the entry to record the write-off, assuming that (a) the direct write-off method is used and (b) the allowance method is used. Refer to the Chart of Accounts for exact wording of account titles.

(a) On December 31, journalize the entry to record the write-off, assuming that thedirect write-off methodis used. Refer to the Chart of Accounts for exact wording of account titles.