Direct write$-$off method

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

Mar. $17$: Received $$2,200$ from Shawn McNeely and wrote off the remainder owed of $$4,970$ as uncollectible. If an amount box does not require an entry, leave it blank.

Mar. $17$

$$

$$

Accounts Receivable$-$Shawn McNeely $$

$$

July $29$: Reinstated the account of Shawn McNeely and received $$4,970$ cash in full payment. If an amount box does not require an entry, leave it blank.

July $29$

$$

$$

Allowance for Doubtful Accounts $$

$$

July $29$

$$

$$