CJM Sales Uses the Direct Write-Off Method in Accounting for Uncollectible

Essay

CJM Sales uses the direct write-off method in accounting for uncollectible accounts.
Record the following transactions in general journal form.Use the periodic method.
May 28 $\quad$ Sold merchandise on account to North End Motors for $\$ 18,000$ .
Jul 11 $\quad$$\quad$ Received $\$ 13,000$ from North End Motors on their account.
Jul 30 $\quad$$\quad$ Wrote off the balance due as uncollectible.