Gate City Cycles had trouble collecting its account receivable from Samantha Michaels. On June 19, 2016, Gate City finally wrote off Michaels' $900 account receivable. On December 31, Michaels sent a $900 check to Gate City. Journalize the entries required for Gate City Cycles, assuming Gate City uses the direct write-off method. On June 19, 2016, Gate City wrote off Michaels' $900 account receivable. Journalize the entry.(Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Jun. 19 reverse the earlier write-off On December 31, Michaels sent a $900 check to Gate City Cycles. Start by journalizing the entry Date Accounts and Explanation Debit Credit Dec. 31 Now journalize the cash collection. Date Accounts and Explanation Debit Credit Dec. 31