Journalize the following transactions in the accounts of Champion Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables Jan. 19. Sold merchandise on account to Dr. Dale Van Dyken, $46,900. The cost of the merchandise sold was $25,300. July 7. Received $10,800 from Dr. Dale Van Dyken and wrote off the remainder owed on the sale of January 19 as uncollectible. Nov. 2. Reinstated the account of Dr. Dale Van Dyken that had been written off on July 7 and received $36,100 cash in full payment. For a compound transaction, if an amount box does not require an entry, leave it blank. Jan. 19-sale Accounts Receivable-Dr. Dale Van Dyken Sales Cost of Merchandise Sold Merchandise Inventory Jan. 19-cost 001 July 7Cash Bad Debt Expense Accounts Receivable-Dr. Dale Van Dyken Accounts Receivable-Dr. Dale Van Dyken Bad Debt Expense Accounting numeric field Nov. 2-reinstate Nov. 2-collction Cash Accounts Receivable-Dr. Dale Van Dyken