how would this look using direct write off method ?

3ournalize the following transactions in the accounts of Canyon River Medical Co., a medical equipment company that uses the diroct write-off method of accounting for uncollectible recelvablest Jan. 19. Sold merchandise on account to Dr. Kyle Norby, $43,600. The cost of goods sold was $23,500. June 2. Received \$12,600 from Dr. Kyle Norby and wrote off the remainder oved on the sale of January 19 as uncoliectible. Oct. 23. Reinstated the account of De. Kyle Norty that had been written off on fune 2 and received $31,000 cash in full payment. If an amount box does not require an entry, leave it blank