Instructions Jan. 19 Sold merchandise on account to Dr. Kyle Norby, $15,160. The cost of the goods sold was $9,270 June 2 Received $4,280 from Dr. Kyle Norby and wrote off the remainder owed on the sale of January 19 as uncollectible Reinstated the account of Dr. Kyle Norby that had been written off on June 2 and received $10,880 cash in full payment. Oct. 23 Journalize the above transactions in the accounts of Canyon River Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles