Create a Journal for an Direct Write-Off Method

Feb.	3.	Sold merchandise on account to Dr. Jill Hall, $18,040. The cost of the merchandise sold was $9,550.
Sept.	10.	Received $5,010 from Dr. Jill Hall and wrote off the remainder owed on the sale of February 3 as uncollectible.
Dec.	21.	Reinstated the account of Dr. Jill Hall that had been written off on September 10 and received $13,030 cash in full payment.