Comos Music Store uses the direct write-off method in accounting for uncollectible accounts. Record the following transactions in general journal form:

644 645 E 16-7A (L03) Sept. 2, Cr. Bad Debt Exp.: $1,745 COLLECTION OF ACCOUNT WRITTEN OFF-DIRECT WRITE-OFF METHOD Como's Music Store uses the direct write-off method in accounting for uncollectible accounts. Record the following transactions in general journal form: 20-1 May 8 Wrote off $1,745 owed by Vickie Lawrence, who has no assets. July 15 Wrote off $1,300 owed by Dan Utter, who has made no payments in more than a year. Reinstated the account of Vickie Lawrence, which had been written off on May 8, and received $1,745 cash in full settlement. Sept. 2 20-2 Reinstated the account of Dan Utter, which had been written off in the previous year, and received $1,300 cash in full settlement. May 5