Diablo Company applies the direct write-off method in accounting for uncollectible accounts. Prepare journal entries to record

Question:

Diablo Company applies the direct write-off method in accounting for uncollectible accounts. Prepare journal entries to record the following selected transactions of Diablo.
June 11 Diablo determines that it cannot collect $9,000 of its from its customer Chaffey Company.
29 Chaffey Company unexpectedly pays its account in full to Diablo Company. Diablo records its recovery of this bad debt.

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...