The problem:

October 18, 2012

prepare a compound entry into your general journal, to write the following accounts off as uncollectible: Jims Diner, $220; Kross Auto, $460; Reece's Hardware, $800.

Do I put the the account title and description as "bad debt expense," then underneath and indented put "Accts rec. then the name of each acct separated by comma," and everything totaled to one number or list one under the other and each separate cost? Last line for the entry being "wrote off account."