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8:52 1 LTE Acctg1A Ch8 Practi... Chapter 8 Practice Problems Problem #1: Direct Write Off Method Mar 3, sold merchandise on account to Johnson, Inc., $25,800. The merchandise had a cost of $12,650 Date Accounts Dr April 10 received $20,000 cash from Johnson, Inc. and wrote off the balance as uncollectible Dat Accounts Aug 25, reinstated the Johnson, Inc. account that was previously written off. Received the full amount due on the account. Date Accounts Cr Date Accounts Dr PRD 3 Dashboard Calendar To Do Notifications Inbox