Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 21 Received $2,210 from William Pruitt and wrote off the remainder owed of $1,660 as uncollectible. If an amount box does not require an entry, leave it blank. Oct. 2 Dec. 20: Reinstated the account of William Pruitt and received $1,660 cash in full payment. Dec. 20-Reinstate Dec. 20-Collection