Entries for uncollectible accounts, using direct write$-$off method

Journalize the following transactions in the accounts of Canyon River 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$.$ Kyle Norby, $$64,100.$ The cost of goods sold was $$34,600.$

June $2.$ Received $$16,700$ from Dr$.$ Kyle Norby and wrote off the remainder owed on the sale of January $19$ as uncollectible.

Oct. $23.$ Reinstated the account of Dr$.$ Kyle Norby that had been written off on June $2$ and received $$47,400$ cash in full payment.

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

Jan. $19-$sale

Jan. $19-$cost

June $2$

Oct. $23-$reinstate

Oct. $23-$collection