The ledger of Nash Company at the end of the current year shows Accounts Receivable $111,000, Credit Sales $841,000, and Sales Returns and Allowances $21,000. Journalize the following independent situations. (a) If Nash uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15, if Nash determines that L. Dole's $1,500 balance is uncollectible. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 15 Debit Credit