S 7-2 (Algo) Direct write-off method LO P1 Solstice Company determines on October 1 that it cannot collect $68,000 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 October 01 General Journal Debit Credit View general journ Record entry Clear entry