Griggs Company uses the direct write oft method of accounting for uncollectible accounts receivable. On December 6, 2008, Griggs sold $6, 300 of merchandise to the Hillman Company. On August 8, 2009, after numerous attempts to collect the account, Griggs determined that the $6, 300 account of the Hillman Company was uncollectible. Prepare the journal entry required to record the transactions on August 8. Assuming that the $6, 300 is material, explain how the direct write-off method violates the matching principle in this case