Jan. 19 Sold merchandise on aocount to Dr. Kyle Norty, $17,190. The cost of goods sold was $9,550. June 2 Recelved $5,500 from Dr. Kyle Norby and wrote of the remainder owed on the sale of January 19 as uncolectible. Oct. 23 Feinstated the account of Dr. Kyle Norby that had beon written off on June 2 and received $11,690 cash in full payment. Joumalize the above transactions in the accounts of Canyen River Medicat Co, a medical equipment company that uses the diroct write-off method of accounting for uncollectible receivables. CHART OF ACCOUNTS Canyon River Medical Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 121 Accounts Receivable-Dr. Kyle Norby 131 Interest Receivable EXPENSES 132 Notes Receivable 510 Cost of Goods Sold 141 Inventory 520 Sales Salaries Expense 145 Office Supplies 521 Advertising Expense 146 Store Supplies 522 Depreciation Expense-Store Equipment 151 Prepaid Insurance 523 Delivery Expense 181 land 524 Repairs Expense 191 Store Equipment 529 Selling Expenses 192 Accumulated Depreciation-Store Equipment 530 Office Salaries Expense 193 Office Equipment 531 Rent Expense 194 Accumulated Depreciation-Office Equipment 532 Depreciation Expense-Office Equipment 533 Insurance Expense LIABILITIES 534 Office Supplies Expense 210 Accounts Payable 535 Store Supplies Expense 211 Salaries Payable 536 Credit Card Expense 213 Sales Tax Payable 537 Cash Short and Over 214 Interest Payable 538 Bad Debt Expense 215 Notes Payable 539 Miscellaneous Expense 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Joumalize the transactions in the acoounts of Canyon River Medical Co,, a medical equipment company that uses the direct write-off method of accounting far uncollectible receivables. General Journd instructione