Stephanie Roe utilizes the direct write-off method of accounting for uncollectible receivables. On September 15, she is notified by the attomeys for Jacob Marley that Jacob Marley is bankrupt, and none of the $1,795 balance due on his account is expected in the liquidation process. Journalize the entry to write off Jacob Marley's account. If an amount box does not require an entry, leave it blank Sep. 15