The ledger of Costello Company at the end of the current year shows Accounts Receivable $110,000, Credit Sales $840,000, and Sales Returns and Allowances $20,000. Journalize the following independent situations. (a) If Costello uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15 , if Costello determines that L. Dole's $1,400 balance is uncollectible. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.) List of Accounts Attempts: 0 of 5 used