Electric Utilities Services Company uses the direct charge-off method to record uncollectible accounts. On January 28, 20X2, Electric Utilities Services Company received a check for $370 from Alexander Sanders, whose $740 account was written off on September 10. In the accompanying letter, Sanders apologized and said he probably would be unable to pay any of the remaining balance. Required: Prepare the general journal entry necessary. The cash receipt has already been entered in the cash receipts journal. View transaction list Journal entry worksheet Record entry to partially reinstate amount of collectibles, charged off Sept. 10, 20x1. Note: Enter debits before credits General Journal Date Debit Credit Jan 28 20X2 Record entry Clear entry View general journal