Apr. 15. Received $1,080 from Jean Tooley and wrote off the remainder owed of $4,350 as uncollectible. Aug. 7. Reinstated the account of Jean Tooley and received $4,350 cash in full payment. Required: Journalize the above transactions, using the direct write-off method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles. Ir Chart of Accounts CHART OF ACCOUNTS General Ledger ASSETS110Cash111PettyCashREVENUE410Sales610InterestRevenue 121 Accounts Receivable-Jean Tooley 129 Allowance for Doubtful Accounts EXPENSES 131 Interest Receivable 510 Cost of Merchandise Sold 132 Notes Receivable 520 Sales Salaries Expense 141 Merchandise Inventory 521 Advertising Expense 145 Office Supplies 522 Depreciation Expense-Store Equipment 146 Store Supplies 523 Delivery Expense 151 Prepaid Insurance 524 Repairs Expense 181 Land 529 Selling Expenses 191 Store Equipment 530 Office Salaries Expense 192 Accumulated Depreciation-Store Equipment 531 Rent Expense Ir Chart of Accounts 181Land191StoreEquipment192AccumulatedDepreciation-StoreEquipment193OfficeEquipment194AccumulatedDepreciation-OfficeEquipmentLIABILITIES210AccountsPayable211SalariesPayable213SalesTaxPayable214InterestPayable215NotesPayable529SellingExpenses530OfficeSalariesExpense531RentExpense532DepreciationExpense-OfficeEquipment533InsuranceExpense534OfficeSuppliesExpense535StoreSuppliesExpense536CreditCardExpense537CashShortandOver538BadDebtExpense539MiscellaneousExpense710InterestExpense EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary Wournafizo the transactions, using the direct write-off method of accounting for uncolloctible ceceivabies. Fefer to the Chart of Accounts for exact wording of account bities