Entries for Uncollectible Accounts, using Direct Write-Off Method

Journalize the following transactions in the accounts of Canyon River Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables:

Jan. 19	Sold merchandise on account to Dr. Kyle Norby, $57,900. The cost of goods sold was $31,300.
June 2	Received $16,800 from Dr. Kyle Norby and wrote off the remainder owed on the sale of January 19 as uncollectible.
Oct. 23	Reinstated the account of Dr. Kyle Norby that had been written off on June 2 and received $41,100 cash in full payment.

If an amount box does not require an entry, leave it blank.

Jan. 19-sale		fill in the blank 2	fill in the blank 3
		fill in the blank 5	fill in the blank 6
Jan. 19-cost		fill in the blank 8	fill in the blank 9
		fill in the blank 11	fill in the blank 12
June 2		fill in the blank 14	fill in the blank 15
		fill in the blank 17	fill in the blank 18
		fill in the blank 20	fill in the blank 21
Oct. 23-reinstate		fill in the blank 23	fill in the blank 24
		fill in the blank 26	fill in the blank 27
Oct. 23-collection		fill in the blank 29	fill in the blank 30
		fill in the blank 32	fill in the blank 33