$\backslash$table$[[$Customer$,$Amount$],[$Kim Abel,$$24,300$

Customer Kim Abel Lee Drake Jenny Green Mike Lamb Total The company prepared the following aging schedule for its accounts receivable on December 31: Aging Class (Number of Days Past Due) 0-30 days 31-60 days 61-90 days 91-120 days More than 120 days Total receivables Receivables Balance on December 31 $730,000 75,000 95,000 $1,315,000 Amount $24,300 33,950 29,800 17,700 $105,750 300,000 115,000 Estimated Percent of Uncollectible Accounts 1% 2 15 30 60 a. Journalize the write-offs under the direct write-off method. If an amount box does not require an entry, leave it blank.