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

At January $31,2016,$ Paul's accounts receivable totaled $$19,000.$ During February, he earned revenue of $$20,000$ on account and collected $$23,000$ on account. He also wrote off uncollectible receivables of $$3,000$ on February $29,2016.$

Requirements

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

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

Requirement $1.$ Use the direct write$-$off method to journalize Paul's write$-$off of the uncollectible receivables. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,,$Accounts and Explanation,Debit,Credit$],[$Feb$.,29,$Bad Debts Expense,$3,000,],[$Accounts Receivable,$3,000],[$Wrote off an uncollectible account.,$]]$

Requirement $2.$ What is Paul's balance of Accounts Receivable at February $29,2016?$

Start by selecting the labels and then enter the amounts to calculate the balance in Accounts Receivable at February $29,2016.$

Accounts Receivabe

I JUST WANT REQUIREMENT $2$ answer :) thanks