Receivables, using Allowance Method May 24 Sold merchandise on account to Old Town Cafe, $18,300. The cost of goods sold was $13,200. Sept. 30 Received $4,200 from Old Town Cafe and wrote off the remainder owed on the sale of May 24 as uncollectible. Dec. 7 Reinstated the account of Old Town Cafe that had been written off on September 30 and received $14,100 cash in full payment. If an amount box does not require an entry, leave it blank