QS 7-2 (Algo) Direct write-off method LO P1 Solstice Company determines on October 1 that it cannot collect $67,000 of its accounts receivable from its customer, P. Moore. Apply the direct write-off method to record this loss as of October 1. View transaction list Journal entry worksheet 1 > Record the write off an account. Note: Enter debits before credits. Date General Journal Debit Credit Oct 01 Record entry Clear entry View general journal