(a) If Elburn uses the direct write-off method to account for uncollectible accounts, journalize
The adjusting entry at December 31, assuming Elburn determines that Copp’s $1,400 balance
Is uncollectible.
(SO 3)

Under direct write off, the account receivable is written down when it is determined to be uncollectable. You basically have to remove the account receivable from the books and incur an expense for doing so.

Dr. Bad Debt Expense 1,400
Cr. Account Receivable 1,400