Prepare journal entries to record the following under (a) the direct write-off method and (b) the allowance method. May 3 Sal Company determines that it cannot collect its accounts receivable of $2,000 from Joey Company. May 21 Sal Company unexpectedly receives payment of $2,000 cash from Joey Company toward its previously written-off account. Sal records recovery of this bad debt. Complete this question by entering your answers in the tabs below. Prepare journal entries to record the direct write-off method. Journal entry worksheet Sal Company determines that it cannot collect its accounts receivable of: $2,000 from Joey Company. Note: Enter debits before credits