Apr. 2. Sold merchandise on account to Peking Palace Co., $43,440. The cost of the merchandise sold was $22,060.

June 9. Received $9,980 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 $33,460 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.