On December 31, 2015. management had determined that it would not be able to collect the $1, 200 owed to It by its customer Acme. Inc. On September 15, 2016. a check in the amount of $600 was unexpectedly received from Acme Management does not expect any future collections from Acme. (The company uses the direct write-off method to account for its uncollectible accounts.) Prepare the necessary journal entry to record the events by selecting the account names and dollar amounts from the drop-down menus. (Use a compound entry Instead of preparing two separate journal entries.)