Journalize the following transactions in the accounts of Arizona Interiors Company, a Restaurant Supply Company that uses the allowance method of accounting for uncollectible receivables:

May 1.	Sold merchandise on account to Taiwan Palace Co., $18,100. The cost of the merchandise sold was $13,000.
Aug. 30.	Received $4,900 from Taiwan Palace Co. and wrote off the remainder owed on the sale of May 1 as uncollectible.
Dec. 8.	Reinstated the account of Taiwan Palace Co. that had been written off on August 30 and received $13,200 cash in full payment.

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

May 1-sale
May 1-cost
Aug. 30
Dec. 8-reinstated
Dec. 8-collection