Apr. 15. Received $1,800 from Joe Brown and wrote off the remainder owed of $2,700 as uncollectible.

Aug. 7. Reinstated the account of Joe Brown and received $2,700 cash in full payment.

Required: Journalize the above transactions, using the allowance method of accounting for uncollectible receivables. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.