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Theta Company Determines That a $6,300 Account Receivable from CorpCo

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Theta Company determines that a $6,300 account receivable from CorpCo is uncollectible and writes off the account using the direct write-off method on June 16. Journalize the entry to write off the account. You may omit posting references.
​  Journal  Date  Description  Post Ref.  Debit  Credit \begin{array} { | l | l | c | c | c | } \hline&& { \text { Journal } } \\\hline \text { Date } & \text { Description } & \text { Post Ref. } & \text { Debit } & \text { Credit } \\\hline & & & & \\\hline & & & & \\\hline\end{array}

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