A small company, S$.$C$,$ uses the direct write$-$off method to account for uncollectible receivables.

At May $1,2018,$ SC$$s accounts receivable are $20\mathrm{.}000.$ In June, SC earned revenue of $$25\mathrm{.}000$ on account and collected $$10,000$ on account. She also wrote off uncollectible receivables of $2,100$ on May $31,2018.$

$1.$ Use the direct write$-$off method to journalize SCs write$-$off of the uncollectible receivables.

$2.$ Calculate the SC$$s balance of Accounts Receivable at May $31,2018?$