Direct write$-$off method

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

Mar. $17.$ Received $$325$ from Shawn McNeely and wrote off the remainder owed of $$500$ as uncollectible.

July $29.$ Reinstated the account of Shawn McNeelv and received $$500$ cach in full