Entries for Uncollectible Accounts, using Direct Write$-$Off Method

Journalize the following transactions in the accounts of Arrow Medical Co$.,$ a medical equipment company that uses the direct write$-$off method of accounting for uncollectible receivables:

Jan. $19.$ Sold merchandise on account to Dr$.$ Sinclair Welby, $$35,400.$ The cost of the merchandise sold was $$19,100.$

July $7.$ Received $$10,300$ from Dr$.$ Sinclair Welby and wrote off the remainder owed on the sale of January $19$ as uncollectible.

Nov. $2.$ Reinstated the account of Dr$.$ Sinclair Welby that had been written off on July $7$ and received $$25,100$ cash in full payment.

If an amount box does not require an entry, leave it blank.

Jan. $19-$sale

Jan. $19-$cost

July $7$

Nov. $2-$reinstate

Nov. $2-$collection