With reference to Exercise:
In Exercise, On June 1, Rangel Supply’s Accounts Receivable balance was $ 25,325. The balance of the contra account Allowance for Doubtful Accounts was $ 1,520 credit. On June 20, the account balance of McIntyre’s Bakery of $ 460 was written off.

a. Use the specific charge- off method of accounting for Bad Debts Expense to write off the McIntyre’s Bakery account.
b. Reinstate the McIntyre’s Bakery account and collect the amount due.