Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables. Apr. 1 Sold merchandise on account to Jim Dobbs, $7,500. The cost of the merchandise is $4,500. 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 Accounts Receivable-Jim Dobbs 7,500 Sales 7,500 Apr. 1 4,500 Cost of Merchandise Sold Merchandise Inventory 4,500 2,500 June 10 Accounts Receivable-Jim Dobbs Allowance for Doubtful Accounts Accounts Receivable-Jim Dobbs 2,500 Oct. 11 Accounts Receivable-Jim Dobbs Allowance for Doubtful Accounts Oct. 11 Cash Accounts Receivable-Jim Dobbs