Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables Oct. 2: Received $2,210 from Matthew Chapman and wrote off the remainder owed of $2,560 as uncollectible. If an amount box does not require an entry, le it blank. Oct. 2 Dec. 20: Reinstated the account of Matthew Chapman and received $2,560 cash in full payment. Dec. 20-Reinstate Dec