Olympic Supply company uses the direct-off method of accounting for uncollectible account. Instructions: Record the following transactions in the general journal. 1. On April 10, sold merchandise on account to Sonya Dickson, $600 plus sales tax, Sales slip 928. 2. On November 30, wrote off Sonya Dickson's account as uncollectible, $630, Memorandum 78. 3. On December 30, received $630 from Sonya Dickson for full payment of her account. This account was written off on November 30, Memorandum 89 and Receipt 277. (Two entries are needed: one for recording the collection and one for receipt of the monies.)