Stephanie Roe utlizes the direct write-of method of accounting for uncollectible receivables. On September 15 , she is notified by the atterneys for Jacob Marley that Jocob Marley i bankrupt and no cash is expected in the liquication of Jocob Marley. Write off the 53,995 of acceunts receivable due from Jocob Mariey, sep. 15