If Metlock Company uses the allowance method to account for uncollectible accounts, journalize the entry if on May $8$ Metlock determined that Randal Company's $$760$ balance is uncollectible. $($List deblit entry before credit entry. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

May $8$

$$