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

Question:

Journalize entries for the following situations (assume direct write-off method).
Situation 1: Wrote off Janice Lake as a bad debt 2 years after the sale of $100.
Situation 2: Reinstated Janice Lake, who sent in her past due amount 2 years after it had been written off.