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 E PAGE 1 Debit Credit CASH ACT RECEIVABLE 20,000 15 Oct 31-Oct 15-Oct Cash Fees Earned 20,000 30,000 30,000 20,000 14-Nov 15-Nov 1-Dec 25-Dec - 30,000 40,000 12,000 18,000 30,000 31-Oct Accounts Receivable - Jose Fees Earned 30,000 30,000 $ 70,000 14-Noy Cash Accounts Receivable - Jose - 30,000 40,000 Fees Earned $ 20,000 $ 30,000 40,000 $ 12,000 $ 18,000 $ 120,000 15-Now Accounts Receivable - John Fees Earned $ 15-Oct 31-Oct 15-Nov 1-Dec 25-Dec 119 40,000 ACT RECEIVABLE JOSE 30,000 31 Oct 30000 12,000 1-Dec Accounts Receivable - Mary Fees Earned 12,000 $ 18,000 25-Dec Accounts Receivable - Luca - Fees Earned 18,000 BAD DEBT EXPENSE ACT RECEIWILE JOHN 15-Nov 40,000 $ 40,000 ACT RECEIVABLE MARY 1-Dec 12,000 $ 12,000 ACT RECEIVABLE LUCA 18,000 25-Dec $ 18,000