is an attorney in Los Angeles. Summerset uses the direct? write-off method to account for uncollectible receivables. At April 30 comma 2018?, Summerset?'s accounts receivable totaled $ 15 comma 000. During May?, she earned revenue of $ 17 comma 000 on account and collected $ 20 comma 000 on account. She also wrote off uncollectible receivables of $ 1 comma 530 on May 31?, 2018.