Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables, Apr. 1 Sold merchandise on account to Jim Dobbs, $7,200. The cost of the merchandise is $5,400. June 10 Received payment for one-third of the receivable from Dim 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 7,200 Sales 7.200 Apr. 1 5.400 Cost of Merchandise Sold Merchandise Inventory 5,400 2.400 2.400 June 10 Cash Accounts Receivable im Dobbs Allowance for Doubtful Accounts Oct. 11 Accounts Receivable) im Dobbs Cash 4,800 4,800 4.800 Oct. 11