Direct write$-$off method

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

Mar. $17$: Received $$2,820$ from Shawn McNeely and wrote off the remainder owed of $$6,230$ as uncollectible. If an amount box does not require an entry, leave it blank.

Mar. $17$

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July $29$: Reinstated the account of Shawn McNeely and received $$6,230$ cash in full payment. If an amount box does not require an entry, leave it blank.

July $29$

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July $29$

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