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 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 Sales 7,200 7.200 Apr. 1 Cost of Merchandise Sold 5,400 Merchandise Inventory 5,400 June 10 Cash 2400 Bad Debt Expense 4,800 Accounts Receivable-Jim Dobbs 4.800 Oct. 11 Accounts Receivable-Jim Dobbs 4,800 Bad Debt Expense 4.800 Oct. 11 Cash 4,800 Accounts Receivable-Jim Dobbs 4,800