Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables
Oct. 2: Received $3,070 from Paula Spitler and wrote off the remainder owed of $6,450 as uncollectible. If an amount box does not require an entry, leave it blank.
Dec. 20: Reinstated the account of Paula Spitler and received $6,450 cash in full payment. Dec. 20-Reinstate
Dec. 20-Collection
