The ledger of Blue Company at the end of the current year shows Accounts Receivable $121,000, Credit 5ales$854,000, and Sales Returns and Allowances $31,000. Journalize the following independent situations. (a) If Blue uses the direct write-off method to account for uncollectible accounts, Journalize the entry at December 15 , if Blue determines that L. Dole's $2.100 balance is uncollectible. (Credit account tities are autamatically indented when amount is entered. Do not indent manually)