Knoll uses the direct write off method to account for uncollectible receivables. At January 31, 2016, Knoll's accounts receivable totaled $18,000. During February, she earned revenue of $21,000 on account and collected $23,000 on account. She also wrote off uncollectible receivables of $1.050 on February 29,2016. Use the direct write off method to journalize Knoll's write off of the uncollectible receivables.