Instructions Collection of Accounts Written off-Allowance Method 1. Record the transactions in general journal form. If an amount box does not require an entry, leave it blank. Dulia Alvarez, owner of Alvarez Rentals, uses the allowance method in accounting for uncollectible accounts. Wrote off $5,348 owed by Randy Dal zell, who has no assets. July 7 Aug. 12 Wrote off $2,522 owed by Jason Flint, who declared bankruptcy. Sept. 27 Reinstated the account of Randy Dalzell, which had been written off on July 7, and received $5,348 cash in full settlement. 1. Record the transactions in general journal form. If an amount box does not require an entry, leave it blank. Page: 1 DOC. POST. NO. REF DATE ACCOUNT TITLE DEBIT CREDIT 1 Jul. 7 1 2 2 Wrote off uncollectible 3 account Aug. 4 12 4 5 Wrote off uncollectible 6 account 7 Sep. 27 7 8 8 9 Reinstated account receivable 10 Sep. 27 10 11 11 LO LO