Direct Write-Off Method ournalize the following transactions, using the direct write-off method of accounting for u Oct. 2: Received $1,870 from Paula Spitler and w rote off the remainder owed of $4,130 as uncollectible. If an amount box does not require an entry, leave it blank. Oct. 2 Dec. 20: Reinstated the account of Paula Spitler and received $4,130 cash in full payment Reinstate Collection