Feb.	3.	Sold merchandise on account to Dr. Jill Hall, $17,340. The cost of the merchandise sold was $9,500.
Sept.	10.	Received $5,000 from Dr. Jill Hall and wrote off the remainder owed on the sale of February 3 as uncollectible.
Dec.	21.	Reinstated the account of Dr. Jill Hall that had been written off on September 10 and received $12,340 cash in full payment.

Journalize the above transactions in the accounts of Midwest Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTSMidwest Medical Co.General Ledger

	ASSETS
110	Cash
111	Petty Cash
121	Accounts Receivable-Dr. Jill Hall
129	Allowance for Doubtful Accounts
131	Interest Receivable
132	Notes Receivable
141	Merchandise Inventory
145	Office Supplies
146	Store Supplies
151	Prepaid Insurance
181	Land
191	Store Equipment
192	Accumulated Depreciation-Store Equipment
193	Office Equipment
194	Accumulated Depreciation-Office Equipment

	LIABILITIES
210	Accounts Payable
211	Salaries Payable
213	Sales Tax Payable
214	Interest Payable
215	Notes Payable

	EQUITY
310	Owner, Capital
311	Owner, Drawing
312	Income Summary

	REVENUE
410	Sales
610	Interest Revenue

EXPENSES

510

Cost of Merchandise Sold

520

Sales Salaries Expense

521

Advertising Expense

522

Depreciation Expense-Store Equipment

523

Delivery Expense

524

Repairs Expense

529

Selling Expenses

530

Office Salaries Expense

531

Rent Expense

532

Depreciation Expense-Office Equipment

533

Insurance Expense

534

Office Supplies Expense

535

Store Supplies Expense

536

Credit Card Expense

537

Cash Short and Over

538

Bad Debt Expense

539

Miscellaneous Expense

710

Interest Expense

Journalize the transactions in the accounts of Midwest Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles.

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