4. Journalize the following transactions in the accounts of Cedar Creek Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables. 8 POINTS January 19 Sold merchandise on account to Dr. Kale Northy, $6,500. The cost of goods sold was $3,000. June 2 Received $600 from Dr. Kale Northy and wrote off the remainder owed on the sale of January 19 as uncollectible. October 23 Reinstated the account of Dr. Kale Northy that had been written off on June 2 and received $5,900 cash in full payment