Dexter Company applies the direct write-off method in accounting for uncollectible accounts. Dexter determines that it cannot collect $9, 900 of its accounts receivable from its customer Lester Company. Lester Company unexpectedly pays its account in full to Dexter Company. Dexter records its recovery of this bad debt. Prepare journal entries to record the above selected transactions of Dexter. Record the reinstatement of an account previously written off