Entries for uncollectible accounts, using direct write-off method Instructions Chart of Accounts Journal Journal JOURNAL Score: 114/138 ACCOUNTING EQUATION 1 DATE DESCRIPTION Jan. 19 Accounts Receivable-Dr. Kyle Norby POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 6,400.00 2 Sales 6,400.00 3 Jan. 19 Cost of Goods Sold 3,000.00 4 Inventory 3,000.00 5 Jul. 7 Cash 500.00 6 Bad Debt Expense 5,900.00 7 Accounts Receivable-Dr. Kyle Norby 6,400.00 8 Oct. 23 Accounts Receivable-Dr. Kyle Norby 5,900.00 9 Bad Debt Expense 5,900.00 10 Oct. 23 Cash 5,900.00 11 Accounts Receivable-Dr. Kyle Norby 5,900.00