1. Journalize the following transactions in the accounts for Smith Brothers, a hardware supply company that uses the direct write-off method for recording uncollectible accounts receivables. 2019 Jan. 12 Sold merchandise on account to Jones Construction for $7,600. The cost of the merchandise was $4,300. Received $3,800 from Jones Construction and wrote off the remainder owed on the sale of January 12 as uncollectible Feb. 20 Reinstate the account of Jones Construction that had been written off on February 20 and received $3,800 cash in full payment. April 28