Shelley Summerset is an attorney in Los Angeles. Summerset uses the direct write$-$off method to account for uncollectible receivables.

At January $31,2016,$ Summerset's accounts receivable totaled $$15,000.$ During February, she earned revenue of $$16,000$ on account and

collected $$20,000$ on account. She also wrote off uncollectible receivables of $$2,400$ on February $29,2016.$

Requirements

Use the direct write$-$off method to journalize Summerset's write$-$off of the uncollectible receivables.

What is Summerset's balance of Accounts Receivable at February $29,2016?$

Requirement $1.$ Use the direct write$-$off method to journalize Summerset's write$-$off of the uncollectible receivables. $($Record debits first, then

credits. Select the explanation on the last line of the journal entry table.$)$