Isner Company wrote off the following accounts receivable as uncollectible for the first year of its operations ending December 31, 2010:
Customer Amount
L. Hearn $8,000
Carrie Murray 7,500
Kelly Salkin 10,300
Shana Wagnon 1,900
Total 27,700
Journalize the write-offs for 2010 under the direct write-off method.