Question: T. J. Chavez Company uses the direct write-off method for recording Bad Debts Expense. At the beginning of 2021, Accounts Receivable has a $115,000 balance.

T. J. Chavez Company uses the direct write-off method for recording Bad Debts Expense. At the beginning of 2021, Accounts Receivable has a $115,000 balance. Journalize the following transactions for T. J. Chavez:

2021 Mar. 13 Wrote off S. Rossel's account for $2,200. Apr. 14

2021 Mar. 13 Wrote off S. Rossel's account for $2,200. Apr. 14 Wrote off P. Sower's account for $550. 2022 Nov. 8 P. Sower paid bad debt of $550 that was written off April 14, 2021. Wrote off J. Maddox's account as uncollectible, $265. Dec. 7 Dec. 12 Wrote off D. Longfield's account for $450 due from sales made on account in 2021.

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