Journalize the following transactions in the accounts of Adams Food Service Company, a restaurant supply company that uses the allowance method of accounting for uncollectible receivables:

January 24 Sold merchandise on account to Wings Co., $19,200. The cost of the merchandise sold was $17,155.

March 10 Received $8,900 from Wings Co. and wrote off the remainder owed on the sale of January 24 as uncollectible.

September 7 Reinstated the account of Wings Co. that had been written off on March 10 and received $10,300 cash in full payment.