081.3 5 PE 9-1B Direct write-off method 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 Dec. 20. Reinstated the account of Rachel Elpel and received $1,350 cash in full payment. uncollectible