Apr.	2.	Sold merchandise on account to Peking Palace Co., $36,000. The cost of the merchandise sold was $23,540.
June	9.	Received $10,380 from Peking Palace Co. and wrote off the remainder owed on the sale of April 2 as uncollectible.
Oct.	31.	Reinstated the account of Peking Palace Co. that had been written off on June 9 and received $25,620 cash in full payment.

Journalize the above transactions in the accounts of Dining Interiors Company, a restaurant supply company that uses the allowance method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles.