The ledger of Maxx Company at the end of the current year shown Accounts Receivable $170,000, Sales Revenue $1,200,000, and Sales Returns and Allowances $50,000. (a) If Maxx uses the direct write-off method to account for uncollectible account, journalize the adjusting entry at December 31, assuming Maxx determines that Barkley Company's $2,400 balance is uncollectible. Date Account Titles and Explanation Dec. 31 C Debit Credit TO 10 SU