Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables Oct. 2: Received $3,130 from Matthew Chapman and wrote off the remainder owed of $4,190 as uncollectible. If an amount box does not require an entry, leave it blank. Oct. 2 - Dec. 201 Reinstated the account of Matthew Chapman and received $4,190 cash in full payment. Dec. 20-Reinstate Dec. 20-Collection