Answer: Please see below for no1
2)Valley’s balance of Accounts Receivable at May 31, 2018= $24,900
Explanation:
1. journal to record  Valley’s write-off of the uncollectible receivables using  the direct write-off method
The direct write off method is a method to account for bad debt that cannot be recovered  from clients Here,  the Bad Debts Expense account is debited  while Accounts Receivable is credited.
Date          Account                       Debit     Credit
May 31 2018   Bad debt expense               $1,100
     Accounts receivable                               $1,100
2.Valley’s balance of Accounts Receivable at May 31, 2018
 Accounts and explanation                 Amount
Beginning balance on Accounts receivable     $19,000
Earned revenue on Account                  +$22,000
Total amounts receivable                     $41,000
collected from clients                        -$15,000
Amount written off                           -$1, 100
Ending Balance of Account Receivable         $24,900
at May 31st 2018
