Windy Mountain, Inc., uses the direct write-off method to account for bad debts. The following transactions occurred during the year: (Click the icon to view the transactions.) Record the transactions in the journal. (Record debits first, then credits. Exclude explanations from any journal entries.) May 3: Provided $1,100 of services to Rick Cruise on account. Journal Entry Date Accounts May 3 Bad debt expense Debit Credit Nov 8: Wrote off Rick Cruise's $1,100 account as uncollectible. Date Nov 8 Journal Entry Accounts Debit Credit Dec 10: Unexpectedly collected $1,000 from Rick Cruise on the account which had been written off. Windy Mountain, Inc., does not expect to collect the remaining balance. Begin by preparing the entry to reinstate the account. Dec Date 10 Journal Entry Accounts Debit Credit Now prepare the entry for the receipt of $1,000 from Rick Cruise. Journal Entry Date Dec 10 Accounts Debit Credit