Allowance Method Journalize the following transactions, using the allowance method of accounting for uncollectible receivables: Oct. 2. Received $2,220 from Paula Spitler and wrote off the remainder owed of $2,800 as uncollectible. If an amount box does not require an entry, leave it blank Od 2 Dec. 20. Reinstated the account of Paula Spitler and received $2,800 cash in full payment. Reinstate Collection