Problem 9-2: Direct Write-Off Method of Accounting for Bad DebtsSelected account

Problem 9-2: Direct Write-Off Method of Accounting for Bad DebtsSelected account balances from a companys general ledger are listed below. Cash$200000 Accounts Receivable (beginning balance)102000Required:1. Journalize the transactions a through f assuming the company usesthe direct write-off method.a. Made cash sales of $1000000.b. Made credit sales of $800000.c. Collected $700000 during year from customers on account.d. Wrote off bad debts of $7000 per year.e. Recovered bad debts of $600 from previous year.f. Recovered bad debts of $400 from current year.2. Post transactions a through f to the general ledger accounts provided below the general journal.