T. J. Radar Company uses the direct write-off method for recording Bad Debts Expense. At the beginning of 2015, Accounts Receivable has a $118,000 balance. Journalize the following transactions for T. J. Radar:
2015 Mar. 13 Wrote off S. Rosenberg's account for $1,600.
Apr. 14 Wrote off P. Soulard's account for $700.
2016 Nov. 8 P. Soulard paid debt of $700 that was written off April 14, 2015.
Dec. 7 Wrote off J. Milstead's account as uncollectible, $295.
Dec. 12 Wrote off D. Luby's account for $375 from sales made on account in 2015.