Direct Write-Off Method Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables. Jan. 17: Received $2,880 from Ian Kearns and wrote off the remainder owed of $6,080 as uncollectible. If an amount box does not require an entry, leave it blank. Jan. 17 Apr. 6: Reinstated the account of Ian Kearns and received $6,080 cash in full payment. Reinstate Collection