Journalize the following of accounting for uncollectible receivables:

May $24.$ Sold merchandise on account to Old Town Cafe, $$12,600.$ The cost of goods sold was $$9,100.$

Sept. $30.$ Received $$2,600$ from Old Town Cafe and wrote off the remainder owed on the sale of May $24$ as uncollectible.

Dec. $7.$ Reinstated the account of Old Town Cafe that had been written off on September $30$ and received $$10,000$ cash in full payment.

If an amount box does not require an entry, leave it blank.