During July 2015, Mayhew Company recorded the following:

Sales of $86,500 ($70,000 on account: $16,500 for cash).

Collections on account, $62,200.

Write-offs of uncollectable receivables, $3,200.

Recovery of receivable previously written off, $2,000.

Requirements:

Journalize Mayhews transactions during July 2015, assuming Mayhew uses the direct write-off method.

Journalize Mayhews transactions during July 2015, assuming Mayhew uses the allowance method.