Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables:

Jan. 30. Sold merchandise on account to Jane Doe, $80,000. The cost of the merchandise sold was $45,000.
June 3. Received $48,000 and wrote off the remainder owed on the sale of January 30 as uncollectible.
Nov. 27. Reinstated the account that had been written off on June 3 and received cash in full payment.