Journalize entries for the following situations (assume direct write-off method). Situation 1: Wrote off Bill Allen as

Question:

Journalize entries for the following situations (assume direct write-off method).
Situation 1: Wrote off Bill Allen as a bad debt two years after the sale of $50.
Situation 2: Reinstated Bill Allen, who sent in his past due amount two years after it had been written off.