Entries for Uncollectible Accounts, usingDirect Write-Off Method

Journalize the following transactions in the accounts of Cecena Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectiblereceivables.

Feb. 13.	Sold merchandise on account to Dr. Ben Katz, $62,600. The cost of the merchandise sold was $33,800.
May 4.	Received $16,300 from Dr. Ben Katz and wrote off the remainder owed on the sale of February 13 as uncollectible.
Nov. 19.	Reinstated the account of Dr. Ben Katz that had been written off on May 4 and received $46,300 cash in full payment.

For a compound transaction, if an amount box does not require an entry, leave it blank.

Ledger:

• Accounts Payable-Dr. Ben Katz
• Accounts Receivable-Dr. Ben Katz
• Allowance for Doubtful Accounts
• Bad Debt Expense
• Cash
• Cost of Merchandise Sold

Feb. 13-sale
Feb. 13-cost
May 4
Nov. 19-reinstate
Nov. 19-collection