Brief Exercise 5-13 Use the direct write-off method to account for uncollectible accounts (LO5-6) Sanders Inc. is a small brick manufacturer that uses the direct write-off method to account for uncollectible accounts. At the end of 2018, its balance for Accounts Receivable is $27,000. The company estimates that of this amount, $3,200 is not likely to be collected in 2019. In 2019, the actual amount of bad debts is $2,100. Record, if necessary, an adjustment for estimated uncollectible accounts at the end of 2018 and the actual bad debts in 2019. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)