Journalize the following transactions using the direct write$-$off method of accounting for uncollectible receivables.

Apr. $1$ Sold merchandise on account to Jim Dobbs, $$9,000.$ The cost of goods sold is $$6,000.$

June $10$ Received payment for one$-$third of the receivable from Jim Dobbs and wrote off the remainder.

Oct. $11$ Reinstated the account of Jim Dobbs and received cash in full payment.

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

Apr. $1$

Apr. $1$

$$

$$

$$

June $10$

$$

$$

$$

$$

$$

Oct. $11$

$$

$$

$$

$$

Oct. $11$

$$

$$