Journalize the following transactions using the allowance method of accounting for uncollectible receivables: Feb. 25. Received $500

Question:

Journalize the following transactions using the allowance method of accounting for uncollectible receivables:
Feb. 25. Received $500 from Jason Wilcox and wrote off the remainder owed of $4,000 as uncollectible.
May 9. Reinstated the account of Jason Wilcox and received $4,000 cash in full payment.