Allowance Method Journalize the following transactions, using the allowance method of accounting for uncollectible receivables Jan. 17: Recelved $1,800 from William Pruitt and wrote off the remainder owed of $2,000 as uncollectible. If an amount box does not require an entry, leave it blank. Jan. 17 Apr. 6: Reinstated the account of William Pruitt and received $2,000 cash in full payment. Reinstate Colection