Allowance Method Journalize the following transactions, using the allowance method of accounting for uncollectible receivables: Oct. 2. Received $1,930 from Paula Spitler and wrote off the remainder owed of $3,860 as uncollectible. If an amount box does not require an entry, leave it blank. Oct. 2 Dec. 20. Reinstated the account of Paula Spitler and received $3,860 cash in full payment. If an amount box does not require an entry, leave it blank. Reinstate Collection