Journalize the following transactions, using the allowance method of accounting for uncollectible receivables: June 2. Received $1,200

Question:

Journalize the following transactions, using the allowance method of accounting for uncollectible receivables:
June 2. Received $1,200 from Melissa Crone and wrote off the remainder owed of $4,000 as uncollectible.
Oct. 9. Reinstated the account of Melissa Crone and received $4,000 cash in full payment.