Journalize the following transactions in the accounts of Metromark Company, a restaurant supply company that uses the allowance method of accounting for uncollectible receivables:
Feb. 11. Sold merchandise on account to Dakota Co., $29,000. The cost of the merchandise sold was $17,400.
Apr. 15. Received $7,500 from Dakota Co. and wrote off the remainder owed on the sale of February 11 as uncollectible.
Sept. 3. Reinstated the account of Dakota Co. that had been written off on April 15 and received $21,500 cash in full payment.