Daley Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis.

		Days Past Due
	Total			0			1 to 30			31 to 60			61 to 90			Over 90
Accounts receivable	$	570,000		$	396,000		$	90,000		$	36,000		$	18,000		$	30,000
Percent uncollectible					1	%		2	%		5	%		7	%		10	%

A. On February 1 of the next period, the company determined that $8,800 in customer accounts is uncollectible; specifically, $1,000 for Oakley Co. and $7,800 for Brookes Co. Prepare the journal entry to write off those accounts.

B. On June 5 of that next period, the company unexpectedly received a $1,000 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.