Direct Write-off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 2. Received $3,470 from Paula Spitler and wrote off the remainder owed of $2,740 as uncollectible. If an amount box does not require an entry, leave it blank. Oct. 2 Dec. 20: Reinstated the account of Paula Spitler and received $2,740 cash in full payment. Dec. 20-Reinstate Dec. 20-Collection