Direct Write$-$Off Method

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

Oct. $2$: Received $$3,130$ from William Pruitt and wrote off the remainder owed of $$3,910$ as uncollectible. If an amount box does not require an entry,

leave it blank.

Oct. $2$

Dec. $20$: Reinstated the account of William Pruitt and received $$3,910$ cash in full payment. If an amount box does not require an entry, leave it blank.

Dec. $20-$Reinstate

Dec. $20-$Collection