Direct Write-Off Method

Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables:

Oct. 2: Received $2,500 from William Pruitt and wrote off the remainder owed of $2,770 as uncollectible. If an amount box does not require an entry, leave it blank.

Oct. 2		fill in the blank 12711d005069f81_2	fill in the blank 12711d005069f81_3
		fill in the blank 12711d005069f81_5	fill in the blank 12711d005069f81_6
		fill in the blank 12711d005069f81_8	fill in the blank 12711d005069f81_9

Dec. 20: Reinstated the account of William Pruitt and received $2,770 cash in full payment. If an amount box does not require an entry, leave it blank.

Dec. 20-Reinstate		fill in the blank 07e322017ff0ff8_2	fill in the blank 07e322017ff0ff8_3
		fill in the blank 07e322017ff0ff8_5	fill in the blank 07e322017ff0ff8_6
Dec. 20-Collection		fill in the blank 07e322017ff0ff8_8	fill in the blank 07e322017ff0ff8_9
		fill in the blank 07e322017ff0ff8_11	fill in the blank 07e322017ff0ff8_12