1. Record these transactions in general journal form. If an amount box does not require an entry, leave it blank. Williams & Hendricks Distributors uses the direct write-off method in accounting for uncollectible accounts. 20-1 Feb 18 Mar Sold merchandise on account to Merry Merchants, $17,500. Sold merchandise on account to Utter Unicorns, $14,300. June 3 Received $10,000 from Merry Merchants and wrote off the remainder owed on the sale of February 18 as uncollectible. Sept. 9 Nov. 13 20-2 .Received $8,000 from Utter Unicorns and wrote off the remainder owed on the sale of March 22 as uncollectble. Reinstated the account of Merry Merchants, which had been written off on June 3, and received $7,500 cash in full settlement. Jan. Reinstated the account of Utter Unicorns, which had been written off on September 9 of the previous year, and received $6,300 cash 17 in full settlement