Como’s Music Store uses the direct write-off method in accounting for uncollectible accounts. Record the following transactions in general journal form:

20-1

May 8 Wrote off $1,745 owed by Vickie Lawrence, who has no assets.

July 15 Wrote off $1,300 owed by Dan Utter, who declared bankruptcy.

Sept. 2 Reinstated the account of Vickie Lawrence, which had been written off on May 8, and received $1,745 cash in full settlement.

20-2

May 15 Reinstated the account of Dan Utter, which had been written off in the previous year, and received $1,300 cash in full settlement.