The ledger of Cheyenne Company at the end of the current year shows Accounts Receivable $188,000, Sales Revenue $1,330,000, and Sales Returns and Allowances \$54,000. Treat each part below independently. (a) If Cheyenne uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 31. assuming Cheyenne determines that Barking Ghosts Company $2,270 balance is uncollectible. (Credit occount titles are outomatically indented when the amount is entered. Do not indent monually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts)