申論題

IV Kosko Furniture Store has credit sales of $400,000 in 2018 and a debit balance of $600 in the Allowance for Doubtful Accounts at year end. As of December 31, 2018, $130,000 of accounts receivable remain uncollected. The credit manager prepared an aging schedule of accounts receivable and estimates that $3,600 will prove to be uncollectible. On March 4, 2019, the credit manager authorizes a write-off of the $1,000 balance owed by A. Noonan. 

3. prepare the entry to entry to record the write-off of the Noonan account On March 4, 2019.