Journalize the following transactions in the accounts of Graybeal Co., a hospital supply company that uses the direct write-off method of accounting for uncollectible receivables:

July 6. Sold merchandise on account to Dr. Jerry Jagers, $18,500. The cost of the merchandise sold was $11,100.

Sept. 12. Received $9,000 from Dr. Jerry Jagers and wrote off the remainder owed on the sale of July 6 as uncollectible.

Dec. 20. Reinstated the account of Dr. Jerry Jagers that had been written off on September 12 and received $9,500 cash in full payment.