QS 9-2 Direct write-off method LO P1 Solstice Company determines on October 1 that it cannot collect $57,000 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 Record the write off an account. Note: Enter debits before credits. General Journal Debit Credit Date Oct 01 Record entry Clear entry View general journal