The ledger of Pina Company at the end of the current year shows Accounts Receivable $123,000, Credit 5ales$858,000, and Sales Returns and Allowances $25,000. Journalize the following independent situations (a) If Pina uses the direct write-off method to account for uncollectible accounts, journalize the entry at December 15, if Pina determines that L. Dole's $1,800 balance is uncollectible. (Credit account titles are automatically indented when amount is entered, Do not indent manually