Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables. Mar. 17: Received $2,710 from Paula Spitler and wrote off the remainder owed of $5.340 as uncollectible. If an amount box does not require an entry leave it blank. July 29: Reinstated the account of Paula Spitler andre ved $5,340 cash in full payment. Rastate Collection