Instructions Chart of Accounts General Journal Instructions Using the allowance method of accounting for uncollectible receivables. Apr 1 Sold merchandise on account to Jim Dobbs, $8,100. The cost of the merchandise is $5,100. June 10 Received payment for one-third of the receivable from Jim Dobbs and wrote off the remainder. Oct 11 Reinstated the account of Jim Dobbs and received cash in full payment. Required: Journalize the above transactions. Refer to the Chart of Accounts for exact wording of account titles. Instructions Chart of Accounts General Journal DATE DESCRIPTION ILA