Direct Write-off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables. Mar. 17: Received $2,000 from Paula Spitler and wrote off the remainder owed of $1,360 as uncollectible. If an amount box does not require an entry, leave it blank. Mar. 17 July 29: Reinstated the account of Paula Spitler and received $1,360 cash in full payment. Reinstate Collection