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:

Date	Transaction
Jan. 19.	Sold merchandise on account to Dr. Kyle Norby, $41,000. The cost of goods sold was $22,100.
June 2.	Received $11,100 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 $29,900 cash in full payment.

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

Date	Account	Debit	Credit
Jan. 19-sale	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsCashSales
	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsCashSales
Jan. 19-cost	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyCashCost of Goods SoldInventory
	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyCashCost of Goods SoldInventory
June 2	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsCashSales
	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsBad Debt ExpenseCost of Goods Sold
	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsBad Debt ExpenseCash
Oct. 23-reinstate	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsBad Debt ExpenseCost of Goods Sold
	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsBad Debt ExpenseCash
Oct. 23-collection	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsBad Debt ExpenseCash
	Accounts Payable-Dr. Kyle NorbyAccounts Receivable-Dr. Kyle NorbyAllowance for Doubtful AccountsCashSales