The ledger of Bramble Company at the end of the current year shows Accounts Receivable $149.000, Sales Revenue $857,000, and Sales Returns and Allowances $23.000, Journalize the following independent situations. If Bramble uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Bramble determines that L. Dole's $1.900 balance is uncollectible (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Dec. 31