Isner Company wrote off the following accounts receivable as uncollectible for the first year of its operations ending December 31, 2010:
- Customer Amount
- L. Hearn $8,000
- Carrie Murray 7,500
- Kelly Salkin 10,300
- Shana Wagnon 1,900
- Total 27,700
a. Journalize the write-offs for 2010 under the direct write-off method.