Direct write-off method Chart of Accounts Journal Instructions June 2. Received $810 from Melissa Crone and wrote off the remainder owed of $4,820 as uncollectible Reinstated the account of Melissa Crone and received $4,820 cash in full payment. Oct. 9. Journalize the above transactions, using the direct write-off method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles