eBook Show Me How Print item Direct Write-Orr Method Joumalize the following transactions, using the direct write-off method of accounting for uncollectible receivables. Mar. 17: Received $3,110 from Matthew Chapman and wrote of the remainder owed of $6,220 as uncollectible. If an amount box does not require an entry, leave it blank. Mar. 17 9 July 29: Reinstated the account of Matthew Chapman and received $6,220 cash in full payment. Reinstate Collection