Jan. 19. Sold merchandise on account to Dr. Sinclair Welby, $39, BD0. The cost of the merchandise sold was 521,500 . July 7. Received $9,600 from Dr. Sirdair Welby and wrote off the remainder owed on the sale of January 19 as uncollectible. Nov, 2. Reinstated the account of Dr. Sinclair Welby that had been written off an July 7 and received $30,200 cash in full payment