The ledger of Concord Company at the end of the current year shoes Accounts Receivable $131,000, Sales Revenue $859,000, and Sales Returns and Allowances $29,000.

Journalize the following independent situations.

If Concord uses the direct write off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Concord determines that L. Dole's $2,400 balance is uncollectible.