Direct Write$-$off Method

Journalize the following transactions, using the direct write$-$off method of accounting for uncollectible receivables:

Oct. $2$: Received $$2,230$ from Matthew Chapman and wrote off the remainder owed of $$3,610$ as uncollectible. If an amount box does not require an entry, leave it blank.

oct. $2$

Dec. $20$: Reinstated the account of Matthew Chapman and received $$3,610$ cash in full payment, If an amount box does not require an entry, leave it blank.

Dec. $20-$Reinstate

Dec. $20-$Collection