It was decided to write off R. Penny's account balance of $3,100 as uncollectible on 31 January 2013. Required: (a) Show the appropriate journal entries to record the write-off of this uncollectible debt. (b) On 15 February 2013, the business received a cheque from Penny for $3,100 in settlement of her previously written off account. Show the appropriate journal entries to re-establish Penny's account and to record the $3,100 cash received