On June 1, Can You Hear Me Cell Phones sold $19,986 of merchandise to Sunshine Delivery Co. on accoun Sunshine Delivery Co. fell on hard times and on July 15 paid only $6,082 of the accounts receivable. After repeated attempts to collect the balance Can You Hear Me Cell Phones wrote off its accounts receivable from Sunshine Delivery Co. on September 5. Six months later, March 5, Can You Hear Me Cell Phones received a check for $13,904 with a note apologizing for the late payment from Sunshine Delivery Co. Journalize the transactions for Can You Hear Me Cell Phones using the Direct Write-off Method