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Entries for Uncollectible Accounts, using Direct Write-Off Method Journalize the following transactions in the accounts of Cecena Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables. Feb. 13. Sold merchandise on account to Dr. Ben Katz, $38,500. The cost of the merchandise sold was $20,800. May 4. Received $8,500 from Dr. Ben Katz and wrote off the remainder owed on the sale of February 13 as uncollectible Nov. 19. Reinstated the account of Dr. Ben Katz that had been written off on May 4 and received $30,000 cash in full payment