The ledger of Whispering Company at the end of the current year shows Accounts Receivable $$132,000,$ Credit Sales $$859,000,$ and Sales Returns and Allowances $$31,000.$

Journalize the following independent situations.

$($a$)$

If Whispering uses the direct write$-$off method to account for uncollectible accounts, journalize the entry at December $15,$ if Whispering determines that $L.$ Dole's $$2,400$ balance is uncollectible. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$