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May 24 Sold merchandise on account to Old Town Cafe $36,000. The cost of the goods sold was $23,540. Sept. 30 Received $10,380 from Old Town Cafe and wrote off the remainder owed on the sale of May 24 as uncollectible. Dec. 7 Reinstated the account of Old Town Cafe that had been written off on September 30 and received $25,620 cash in full payment. Inalize the above transactions in the accounts of Zippy Interiors Company, a restaurant supply npany that uses the allowance method of accounting for uncollectible receivables. Refer to the of Accounts for exact wording of account titles. JOURNAL