T. J. Rack Company of Hope uses the direct write-off method for recording Bad Debts Expense. At the beginning of 2014, Accounts Receivable has a $119,000 balance. Journalize the following transactions for T.J. Rack:

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2014 Mar 1 Wrote off S. Rose's account for $1,800. Apr 14 Wrote off P. Soy's account for $750. 2015 Nov. 6 P. Soy paid bad debt of $750 that was written off April 14, Dec. Dec. 2014 Wrote off J. Miller's account as uncollectible, $285. Wrote off D. Lovejoy's account for $375 due from sales made on account in 2013. 8