Sam Mitchell is an attorney in Los Angeles. Mitchell uses the direct write-off method to account for uncollectible receivables. At January 31, 2016, Mitchell's accounts receivable totaled $20,000. During February, he earned revenue of $23,000 on account and collected $19,000 on account. He also wrote off uncollectible receivables of $2,530 on February 29, 2016. Requirements 1. Use the direct write-off method to journalize Mitchell's write-off of the uncollectible receivables. 2. What is Mitchell's balance of Accounts Receivable at February 29, 2016? Requirement 1. Use the direct write-off method to journalize Mitchell's write-off of the uncollectible receivables. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Feb. 29