Allowance Method

Journalize the following transactions, using the allowance method of accounting for uncollectible receivables:

Oct. 2. Received $2,760 from Paula Spitler and wrote off the remainder owed of $5,990 as uncollectible. If an amount box does not require an entry, leave it blank.

Oct. 2		fill in the blank 821086086021fbc_2	fill in the blank 821086086021fbc_3

Dec. 20. Reinstated the account of Paula Spitler and received $5,990 cash in full payment. If an amount box does not require an entry, leave it blank.

Reinstate		fill in the blank 62360202f03c054_2	fill in the blank 62360202f03c054_3
Collection