Instructions Chart of Accounts Journal Instructions Creative Solutions Company, a computer consulting firm, has decided to write off the $13,780 balance of an account owed by a customer, Wil Treadwell On December 31, journalize the entry to record the write-off, assuming that (a) the direct wate off method is used and (b) the allowance method is used. Refer to the Chart of Accounts for exact wording of account tities instructions Chart of Accounts CHART OF ACCOUNTS Creative Solutions Company General Ledger > ASSETS 110 Cash 111 Petty Cash 121 Accounts Receivable-Wil Treadwell 129 Allowance for Doubtful Accounts 131 Interest Receivable 132 Notes Receivable REVENUE 410 Sales 610 Interest Revenue. EXPENSES 510 Cost of Merchandise Sold 520 Sales Salaries Expense 94F Sunny a B. Instructions Chart of Accounts 131 Interest Receivable 132 Notes Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Store Equipment 192 Accumulated Depreciation-Store Equipment 193 Office Equipment 194 Accumulated Depreciation-Office Equipment 510 Cost of Merchandise Sold 520 Sales Salaries Expense 521 Advertising Expense 522 Depreciation Expense-Store Equipment 523 Delivery Expense 524 Repairs Expense 529 Selling Expenses 530 Office Salaries Expense 531 Rent Expense 532 Depreciation Expense-Office Equipment 533 Insurance Expense 534 Office Supplies Expense X Instructions Chart of Accounts ^ LIABILITIES 210 Accounts Payable 211 Salaries Payable 213 Sales Tax Payable 214 Interest Payable 215 Notes Payable 534 Office Supplies Expense 535 Store Supplies Expense 536 Credit Card Expense 537 Cash Short and Over 538 Bad Debt Expense 539 Miscellaneous Expense 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Instructions Chart of Accounts Journal eBook (b) On December 31, journalize the entry to record the write-off, assuming that the allowance method is used. Refer to the Chart of Accou titles. JOURNAL DATE DESCRIPTION POST, REK DEBIT CREDIT