Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables. Mar. 17: Received $2,810 from Matthew Chapman and wrote off the remainder owed of $6,690 as uncollectible. If an amount box does not require an entry, leave it blank. Mar. 17 July 29: Reinstated the account of Matthew Chapman and received $6,690 cash in full payment. Reinstate Collection