On December 8, 2019, Electric Utilities Services Company received a check for $840 from Alexander Sanders, whose $1,680 account was written off on September 10 (Exercise 15.7). In the accompanying letter, Sanders apologized and said he probably would be unable to pay any of the remaining balance. Give the general journal entry necessary (the entry in the cash receipts journal has been made).

In Exercise 15.7

Electric Utilities Services Company uses the direct charge-off method to record uncollectible accounts. On September 10, 2019, the company learned that Alexander Sanders, a customer who owed $1,680, had moved and left no forwarding address. Electric Utilities concluded that no part of the debt was collectible. Prepare the general journal entry to write off the account.