Sherman Peterson is an attorney in Los Angeles. Peterson uses the direct write$-$off method to account for uncollectible receivables. At April $30,2024,$ Peterson's accounts receivable totaled $$21,000.$ During May, he earned revenue of $$23,000$ on account and collected $$17,000$ on account. He also wrote off uncollectible receivables of $$2,530$ on May $31,2024.$