Journal Entry Como's Music Store uses the direct write-off method in accounting for uncollectible accounts. Record the transactions in general journal form. If an amount box does not require an entry, leave it blank. Page: NA Collection of Account Written Off-Direct Write-Off Method Como's Music Store uses the direct write-off method in accounting for uncollectible accounts. Record the following transactions in general journal form. If an amount box does not require an entry, leave it blank. 20-1 May 8 Wrote off $1,745 owed by Vickie Lawrence, who has no assets. July 15 Wrote off $1,300 owed by Dan Utter, who has made no payments in more than a year. Sept. 2 Reinstated the account of Vickie Lawrence, which had been written off on May 8, and received $1,745 cash in full settlement. 20-2 May 5 Reinstated the account of Dan Utter, which had been written off in the previous year, and received $1,300 cash in full settlement