Feb. 3. Sold merchandise on account to Dr. Jill Hall, $17,910. The cost of the merchandise sold was $9,920.

Sept. 10. Received $4,670 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 $13,240 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.