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 $3,200 from Joey Company. May 21 Sal Company unexpectedly receives payment of $3,200 cash from Joey Company toward its previously written-off account. Sal records recovery of this bad debt.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
May 03