b.	On June 5 of that next period, the company unexpectedly received a $900 payment on a customer account, Oakley Company, that had previously been written off in part a. Prepare the entries necessary to reinstate the account and to record the cash received.

Daley Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis. On February 1 of the next period the company determined that S6.800 in customer accounts is uncollectible: specifically. S900 for Oakley Co. and $5,900 for Brookes Co. Prepare the journal entry to write off those accounts