B D E GENERAL JOURNAL Account Titles & Explanation PAGE Credit Date PR Debit 0.5 8-6 0.5 8-7- 0.5 8-9 Q.5 8-10 QS 8-10 Direct write-off method LO3 Winston Abbott operates Abbott Small Engine Repair on his cattle farm, greatly supplementing his farm profit. Most of his customers pay cash, so he uses the direct write-off method to account for uncollectible ac- counts receivable. On March 28, 2020, he determined that the $1,100 account for Jim Patterson is uncollect- ible. Record the write-off. mable 104