Write off the $$15,220$ balance of an account owed by a customer, Wil Treadwell.

a$.$ Journalize the entry to record the write$-$off, assuming that the direct write$-$off method is used. If an amount box does not require an entry, leave it blank.

b$.$ Journalize the entry to record the write$-$off, assuming that the allowance method is used. If an amount box does not require an entry, leave it blank.