Jill's Wholesale House uses the direct write-off method in accounting for uncollectible accounts. Record the following transactions in general jounal form.

Year 1.

OCT.10 Sold merchandise on account to Country KITCHEN, $14,500

DEC.22 Received $8,000 from Country Kitchen and wrote off the remainder owed on the sale of October 10 as uncollectible

Year 2.

Apr.4 Reinstated the account of country kitchen that had been written off on december 22 of the previous year and received $6,500 cash in full settlement