Please answer this question.

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Griggs Company uses the direct write-off method of accounting for uncollectible accounts receivable. On December 6, Year 1, Griggs sold $6,300 of merchandise to the Hillman Company. On August 8, Year 2, after numerous attempts to collect the account, Griggs determined that the $6,300 account of the Hillman Company was uncollectible. a. Prepare the journal entry required to record the transactions on August 8. b. Assuming that the $6,300 is material explain how the direct write-off method violates the matching principle in this case