2. Record each transaction using the direct write-off method. (If no entry is required for a transaction/event, select"No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit Accounts receivable Service revenue Cash Accounts receivable 3No jounal entry required Bad debt expense Accounts receivable 3. Calculate the difference in net income (before taxes) in 2018 and 2019 between the two methods. Allowance Direct Write-off Bad Debt Expense 2018 2019: Method Method