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During August 2018, Yond Company recorded the following: Sales of $92,000 ($77,000 on account: $15,000 for cash). Ignore Cost of Goods Sold. Collections on account, $66,800. Write-offs of uncollectible receivables, $1,760. Recovery of receivable previously written off, $300. Requirements 1. Journalize Yond's transactions during August 2018, assuming Yond uses the direct write-off method. 2. Journalize Yond's transactions during August 2018, assuming Yond uses the allowance method