Brief Exercise $5-13($Algo$)$ Use the direct write$-$off method to account for uncollectible accounts $($LO$5-6)$

At the end of $2024,$ Blatent Company's balance for Accounts Receivable is $$27,000,$ while the company's total assets equal

$$1,570,000.$ In addition, the company expects to collect all of its receivables in $2025.$ In $2025,$ however, one customer owing $$5,500$

becomes a bad debt on March $14.$

Record the write off of this customer's account in $2025$ using the direct write$-$off method. $($If no entry is required for a particular

transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

Record the write off of this customer's account in $2025$ using the direct write

off method.

Note: Enter debits before credits.