On June 1, 2018, Alpha Performance Cell Phones sold $ 16,000 of merchandise to Ashton Trucking Company on account. Ashton fell on hard times and on July 15 paid only $ 6,500 of the account receivable. After repeated attempts to collect, Alpha Performance finally wrote off its accounts receivable from Ashton on September 5. Six months later, March 5, 2019, Alpha Performance received Ashton's check for $ 9,500 with a note apologizing for the late payment. Requirement 1. Journalize the transactions for Alpha Performance Cell Phones using the direct write-off method. Ignore Cost of Goods Sold. (Record debits first, then, credits. Select the explanation on the last line of the journal entry table.) June 1: Alpha Performance Cell Phones sold $ 16, 000 of merchandise to Ashton Trucking Company on account. Ignore Cost of Goods Sold.

Date Accounts and Explanation Debit Credit