The ledger of Metlock Company at the end of the current year shows Accounts Receivable $141,000, Sales Revenue $844,000, and Sales Returns and Allowances $26,000. Journalize the following independent situations. (a) If Metlock uses the direct write-off method to account for uncollectible accounts, journalize thebdjusting entry at December 31. assuming Metlock determines that L. Dole's $2,300 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. 31