CALCULATOR PRINTER VERSION BACK NEX Question 1 The ledger of Blue Company at the end of the current year shows Accounts Receivable $121,000, Sales Revenue $854,000, and Sales Returns and Allowances $31.000. Journalize the following independent situations. If Blue uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Blue determines that L. Dole's $2,100 balance is uncollectible. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31