Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 2. Received

Question:

Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables:
Oct. 2. Received $600 from Rachel Elpel and wrote off the remainder owed of $1,350 as uncollectible.
Dec. 20. Reinstated the account of Rachel Elpel and received $1,350 cash in full payment.