Direct write-off method

Instructions Feb. 3. Sold merchandise on account to Dr. Jill Hall, $17,340. The cost of the merchandise sold was $9,500 Sept. 10. Received $5,000 from Dr. Jill Hall and wrote off the remainder owed on the sale of February 3 as Dec. 21 Reinstated the account of Dr. Jill Hall that had been written off on September 10 and received $12,340 cash in full payment Journalize the above transactions in the accounts of Midwest Medical Co, a medical equipment company that uses the direct write-off method of accounding for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles