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.

	Debit	Credit
?
?

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

	Debit	Credit
?
?