Read the following scenario and make the accounts receivable cancellation entries. Computadoras y Ms, a computer systems sales company, decided to cancel the account receivable

Read the following scenario and make the accounts receivable cancellation entries. 

Computadoras y Más, a computer systems sales company, decided to cancel the account receivable (write-off) of its client Tech Master for the balance of $ 52,000.

 Journalize the write-off input assuming the direct write-off method and the allowance method.