Keene Industries uses the direct write-off method to account for bad debts. Record the following transactions that

Question:

Keene Industries uses the direct write-off method to account for bad debts. Record the following transactions that occurred during the year:
May 3 Provided $1,100 of services to Fred Whittaker on account.
Nov 8 Wrote off Fred Whittaker’s $1,100 account as uncollectible.
Dec 10 Unexpectedly collected $900 from Fred Whittaker on the account that had been written off. Keene Industries does not expect to collect the remaining balance.