Exercise 9-4 Direct write-off method Dexter Mar. 11 twnte-oll method. Prepare your Dexter determines that it cannot collect 545.000 of its account LECT CO unexpectedly pays its account in Toll to Dexter Company. Dette recor of this bad debt. Exercise 9-5 Writing off receivables d ery On January 1, Wei Company begins the accounting period with a $30,000 credit balance in Allowance for Doubtful Accounts. a. On February 1, the company determined that $6,800 in customer accounts was uncollectible: specifically, $900 for Oakley Co, and $5.900 for Brookes Co. Prepare the journal entry to write off those two accounts. b. On June 5, the company unexpectedly received a $900 payment on a customer account, Oakley Company, that had previously been written off in part a. Prepare the entries to reinstate the account and record the cash received