Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables: Aug. 7. Received

Question:

Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables:
Aug. 7. Received $175 from Roosevelt McLair and wrote off the remainder owed of $400 as uncollectible.
Nov. 23. Reinstated the account of Roosevelt McLair and received $400 cash in full payment.