McCafferty, Inc., uses the allowance method of recording uncollectible accounts expense.

Instructions:

Journalize the following transactions completed during the current year. Use page 3 of a general journal and page 8 of a cash receipts journal. Source documents are abbreviated as follows: memorandum, M; receipt, R.

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Transactions: Feb. 14. Wrote off Peggy King's past due account as uncollectible, $357.00. M16. Apr. 25. Wrote off Mel Kober's past due account as uncollectible, $84.98. M34. May 12. Received cash in full payment of Carolyn Kelly's account, previously written off as uncollectible, $74.00. M43 and R264. Aug. 2. Wrote off Lynn Hartman's past due account as uncollectible, $74.93. M71. Oct. 6. Received cash in full payment of Peggy King's account, previously written off as uncollectible, $357.00. M92 and R484.