Financial & Managerial Accounting 3rd Edition by Charles Horngren,Harrison, Walter,Suzanne Oliver

Exercise 47

Applying the direct write-off method to account for uncollectibles
This exercise continues the Lawlor Lawn Service, Inc., situation from Exercise 7-41 of Chapter 7. Lawlor reviewed the receivables list from the June transactions (from Chapter 6). Lawlor identified on July 31 that Johnson was not going to pay his receivable from June 15. Lawlor uses the direct write-off method to account for uncollectible accounts.
Requirement
1. Journalize the entry to record Johnson's uncollectible account.