Journalize entries for the following situations (assume direct write-off method).

• Situation 1: Wrote off Kathy Mark as a bad debt two years after the sale of $80.
• Situation 2: Reinstated Kathy Mark, who sent in her past due amount two years after it had been written off.
• Situation 3: Wrote off Kathy Mark as a bad debt two years after the sale for $80. (assume allowance method)
• Situation 4: Reinstated Kathy Mark, who sent in her past due amount.