#1 Journalize the following transactions in the accounts of Jones Corporation using the direct-write off method of handling uncollectible accounts. Feb 3 Sold merchandise on account to Jane Rogers, $17,340. The cost of the merchandise sold was $9,500. Sept 10 Received $5,000 from Jane Rogers on account. Nov 30 Wrote off the remaining balance of Jane Rogers as uncollectible. Dec 15 Received $7,000 from Jane Rogers on the account previously written off. Remember to first reinstate the account.