Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables: Feb. 12. Received

Question:

Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables:
Feb. 12. Received $750 from Manning Wingard and wrote off the remainder owed of $2,000 as uncollectible.
June 30. Reinstated the account of Manning Wingard and received $2,000 cash in full payment.