The ledger of Marigold Company at the end of the current year shows Accounts Receivable $ 130,000, Credit Sales $ 849,000, and Sales Returns and Allowances $ 27,000. Journalize the following independent situations. (a) IF Marigold uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15, if Marigold determines that L. Dole's $ 1,700 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. 15