$25.)$Journalize the following transactions using the allowance method of accounting for uncollectible receivables.$---------$June $10$ Received payment for one$-$third of the receivable from Jim Dobbs and wrote off the remainder. If an amount box does not require an entry, leave it blank.$($three rows$)$

June $10-1.)$Accounts Payable$-$Jim Dobbs $,2.)$ Accounts Receivable$-$Jim Dobbs, $3.)$ Cash, $4.)$Sales$,5.)$ Sales Returns