The Salinas Company Uses the Direct Charge-Off Method to Record

Essay

The Salinas Company uses the direct charge-off method to record uncollectible accounts. The following transactions occurred during 2019. Record the transactions on page 6 of a general journal, assuming the company also uses a Cash Receipts journal. Omit descriptions.
Jan. 25 The account receivable of Damon Hess, amounting to $300, is determined to be uncollectible and is written off.
Feb. 14 The account receivable of Heather Daye, amounting to $500, is determined to be uncollectible and is written off.
July 3 Received $75 from Damon Hess in partial payment of his account, which had been written off in January. There is doubt that the balance of his account will be collected.
Nov. 8 Received a check for $500 from Heather Daye in full payment of her account, which had been written off in February.