Daley Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis. a. On February 1 of the next period, the company determined that $6, 800 in customer accounts was uncollectible; specifically, $900 for Oakley Co. and $5, 900 for Brookes Co. Prepare the journal entry to write off those two accounts. 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