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

Apr. $1$ Sold merchandise on account to Jim Dobbs, $$6,900.$ The cost of goods sold is $$4,600.$

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

Oct. $11$ Reinstated the account of JIm Dobbs and recelved cash in full payment.

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

Apr. $1$

Accounts Recelvable$-$Jim Dobbs $,6,900$

Apr. $1$

Cost of Goods Sold

$4,600$

Inventory

June $10$

Bad Debt Expense

Accounts Recelvable$-$Jim Dobbs

Oct. $11$

Accounts Recelvable$-$Jim Dobbs

Bad Debt Expense

Oct. $11$

Accounts Recelvable$-$Jim Dobbs