Welles Company uses the direct write-off method of accounting for uncollectible accounts receivable. On December 6, 2010, Welles sold $6,300 of merchandise to the Fleming Company. On August 8, 2011, after numerous attempts to collect the account, Welles determined that the $6,300 account of the Fleming Company was uncollectible.

A. Prepare the general journal entries required to record the transactions on August 8, 2011

B. Assuming that the $6,300 is material, explain how the direct write-off method violates the matching principle in this case