Apr. 2. Sold merchandise on aocount to Peking Palace Co. $41,900. The cost of the merchandise sold was $24,850 June 9. Received $10.000 from Peking Palace Co. and wrote off the remainder owed on the sale of April 2 as uncollectible. Oct. 31. Peinstated the account of Peking Palace Co. that had been written off on June 9 and recelved $31,900 cash in full payment. Joumankre the above transactions in the accounts of Dining interiors Company, a restaurant supply compary that uses the allowance method of accounting for uncolicibie ro account ities