Entries for Uncollectible Accounts, using Direct Write-Off Method Journalize the following transactions in the accounts of Champion Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables an. 19. Sold merchandise on account to Dr. Dae Van Dyken, $52,100. The cost of the merchandise sold was $28,100. uly 7. Received $12,500 from Dr. Dale Van Dyken and wrote off the remainder owed on the sale of January 19 as uncollectible Nov. 2. Reinstated the account of Dr. Dale Van Dyken that had been written off on July 7 and received $39,600 cash in full payment. For a compound transaction, if an amount box does not require an entry, leave it blank. Jan. 19-sale Jan. 19-cost July 7 Nov. 2-reinstate Accounts Payable-Dr. Dale Van Dyken Allowance for Doubtful Accounts Bad Debt Expense Cash Cost of Merchandise Sold Sales