Welles Company uses the direct write-off method of accounting for uncollectibl

Welles Company uses the direct write-off method of accounting for uncollectible accounts receivable. On December 6 2010 Welles sold $6300 of merchandise to
the Fleming Company. On August 8 2011 after numerous attempts to collect the account Welles determined that the $6300 account of the Fleming Company was
uncollectible.

A. Prepare the general journal entries required to record the transactions on August 8 2011

B. Assuming that the $6300 is material explain how the direct write-off method violates the matching principle in this case