Journalize the following transactions in the accounts of Canyon River Medical Co., a medical equipment company that uses the direct write-off method of ac uncoliectible recelvables: Jan, 19. Sold merchandise on account to Dr. Kyle Norby, $48,800. The cost of goods sold was $26,400. June 2. Received $12,200 from Dr. Kyle Norby and wrote off the remainder owed on the sale of January 19 as uncollectible. Oct: 23. Reinstated the account of Dr. Kyle Norby that had been written off on June 2 and received $36,600 cash in full payment. If an amount box does not require an entry, leave it blank