Here are the transaction from Si Puedo Inc. that have to do with Fees Earned for 2022. They started to do business in October of 2022 10/15/22 Si Puedo Inc. earned $20,000 CASH from doing write up/accounting work in January 10/31/22 Si Puedo Inc. earned $30,000 on account (JOSE) from doing write up work 11/14/22 Si Puedo Inc. collected $30,000 from Jose 1/31 11/15/22 Si Puedo Inc. earned $40,000 on account (JOHN) from doing write up work 12/1/22 Si Puedo Inc. earned $12,000 on account (MARY) from doing write up work 12/25/22 Si Puedo Inc. earned $18,000 on account (Luca) from doing write up work 12/31/22 Si Puedo Inc. decided $40,000 from John will not be collected. Write off the entire $40,000 using DIRECT METHOD JOURNAL T-ACCOUNTS PAGE 1 Debit Credit CASH ACT RECEIVABLE 15-Oct Cash 20,000 15-oct 20,000 31-Oct 30,000 30,000 Fees Earned 20,000 14-Nov 30,000 15-Nov 40,000 1-Dec 12,000 31-Oct Accounts Receivable - Jose 30,000 25-Dec 18,000 Fees Earned 30,000 14-Nov Cash 30,000 Fees Earned 70,000 Accounts Receivable - Jose 30,000 20,000 15-Oct 30,000 31-Oct 15-Nov Accounts Receivable - John 40,000 40,000 15-Nov Fees Earned 40,000 12,000 1-Dec ACT RECEIVARLE JOSE 18,000 25-Dec 31-Oct 30,000 30000 1-Dec Accounts Receivable - Mary 12,000 120,000 Fees Earned 12,000 25-Dec Accounts Receivable - Luca 18,000 BAD DEBT EXPENSE ACT RECLIVAILE JOHN Fees Earned 18,000 40,000 15-Nov 40,000 ACT RECEIVABLE MARY 1-Dec 12,000 12,000 ACT RECEIVARE LUCA 25-Dec 18,000 18,000