Direct Write-Off Method Joumalize the following transactions, using the direct write-off method of accounting for uncollectible receivables. Mar. 17: Received $3,430 from Paula Spitler and wrote off the remainder owed of $8,330 as uncollectible, If an amount box does not require an entry, leave it blank. July 29: Reinstated the account of Paula Spitler and received $8,330 cash in full payment