Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 2: Received $2,420 from Paula Spitler and wrote off the remainder owed of $4,380 as uncollectible. If an amount box does not require an entry, leave it blank. Oct. 2 Cash Bad Debt Expense Accounts Receivable-Paula Spitler Feedback Check My Work Remember that under the direct write-off method, Bad Debt Expense is not recorded until the customer's account is determined to be worthless. Dec. 20: Reinstated the account of Paula Spitler and received $4,380 cash in full payment. Dec. 20-Reinstate Accounts Receivable-Paula Spitler Bad Debt Expense Dec. 20-Collection Cash Accounts Receivable-Paula Spitler Feedback