Direct write$-$off method

Journalize the following transactions, using the direct write$-$off method of accounting for uncollectible receivables.

Mar. $17$: Received $$3,400$ from Shawn McNeely and wrote off the remainder owed of $$4,280$ as uncollectible. If an amount box does not require an entry, leave it blank.

Mar. $17$

July $29$: Reinstated the account of Shawn McNeely and received $$4,280$ cash in full payment. If an amount box does not require an entry, leave it blank.

July $29$

July $29$