Accounting question. Please answer in format shown 9-4

During August 2016, Magid Company recorded the following: Sales of $136, 400 ($122,000 on account: $14, 400 for cash). Ignore Cost of Goods Sold. Collections on account, $103, 900. Write-offs of uncollectible receivables, $1, 450. Recovery of receivable previously written off, $300. Journalize Magid's transactions during August 2016, assuming Magid uses the direct write-off method. Journalize Magid's transactions during August 2016, assuming Magid uses the allowance method. Journalize Magid's transactions during August 2016, assuming Magid uses the direct write-off method. Sales of $136, 400 ($122,000 on account $14, 400 for cash). Ignore Cost of Goods Sold