OBS PE 9-1B Direct write-off method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 2. Received $600 from Rachel Elpel and wrote off the remainder owed of $1,350 as uncollectible. Dec. 20. Reinstated the account of Rachel Elpel and received $1,350 cash in full payment. PAGE 466 PE9-1B Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables Reinstated the account of Rachel Elpel and received $1350 cash in full payment O Cash Accounts Receivable Accounts Receivable - Rachel Elpel Bad Debt Expense Accounts Receivable - Rachel Elpel Bad Debt Expense Cash Accounts Receivable Accounts Receivable - Rachel Elpel Cash Accounts Receivable - Rachel Elpel Bad Debt Expense 1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 1350