On June 1, 2018, High Performance Cell Phones sold $ 25 comma 000 of merchandise to Ackerman Trucking Company on account. Ackerman fell on hard times and on July 15 paid only $ 6 comma 500 of the account receivable. After repeated attempts to collect, High Performance finally wrote off its accounts receivable from Ackerman on September 5. Six months later, March 5, 2019, High Performance received Ackerman's check for $ 18 comma 500 with a note apologizing for the late payment. Read the requirementsLOADING Requirement 1. Journalize the transactions for High Performance Cell Phones using the direct write-off method. Ignore Cost of Goods Sold.