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

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Feb. 10. Sold merchandise on account to Dr. Pete Baker, $21,400. The cost of the mer- chandise sold was $12,600. July 9. Received $13,000 from Dr. Pete Baker and wrote off the remainder owed on the sale of February 10 as uncollectible. Oct. 27. Reinstated the account of Dr. Pete Baker that had been written off on July 9 and received $8,400 cash in full payment.