During August $2025,$ Yond Company recorded the following:

View the transactions.

Read the requirements.

Requirement $1.$ Journalize Yond Company's transactions during August $2025,$ assuming Yond Company uses the direct write$-$off method.

Sales of $$57,900($ $$44,000$ on account; $$13,900$ for cash$).$ Ignore Cost of Goods Sold. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table. Prepare a single compound journal entry.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Aug$.,,,],[,,,],[,,,],[,,,]]$