3) Arkana, Inc. has relatively few sales on account and therefore uses the direct write-off method to account for bad debts. Record the journal entries for the following: 02/01 Arkana wrote off the $17,300 Brody account upon receiving notice that Mrs. Brody had filed for total bankruptcy. 06/01 Mr. Allen took a "permanent vacation" to a South Pacific island. Arkana wrote off his account for $2,500, assuming he will never pay. 10/15 Mrs. Brody inherited millions of dollars when a wealthy aunt passed away. She paid Arkana $5,300 cash and said she will never be back.