Journalize the following transactions, using the allowance method of accounting for uncollectible receivables: Feb. 12. Received $800

Question:

Journalize the following transactions, using the allowance method of accounting for uncollectible receivables:
Feb. 12. Received $800 from Leo Jorgenson and wrote off the remainder owed of $2,400 as uncollectible.
May 3. Reinstated the account of Leo Jorgenson and received $2,400 cash in full payment.