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, $6,400. The cost of goods sold was $3,000. June Received $500 from Dr. Kyle Norby and wrote off the remainder owed on the sale of 2 January 19 as uncollectible. Oct. Reinstated the account of Dr. Kyle Norby that had been written off on June 2 and received 23$5,900 cash in full payment. If an amount box does not require an entry, leave it blank