Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables:

 PE 9-1A
Direct Write-Off Method

EE 9-1 Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables:
Apr.    15.    Received $1,800 from Joe Brown and wrote off the remainder owed of $2,700 as uncollectible.
Aug.    7.    Reinstated the account of Joe Brown and received $2,700 cash in full payment.

 

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