journalize the transactions using the direct write off method

V (13A-li Angel.com has requested that you prepare journal entries from the following (this company uses the Allowance for Doubtful Accounts method based on the income statement approach): 20X7 Dec. 31 Recorded Bad Debts Expense of $12,000. 20X8 Jan. . 7 Wrote off Gene Smore's account of $800 as uncollectible. Mar. 5 Wrote off Paul Jane's account of $600 as uncollectible. July 8 Recovered $300 from Paul Jane. Aug. 19 Wrote off Bob Seager's account of $1,300 as uncollectible. Aug. 24 Wrote off Jill Neuman's account of $750 as uncollectible. Nov. 19 Recovered $400 from Bob Seager