Journalize the following transactions in the accounts of Webster Co. a hospital supply company that uses the direct write-off method of accounting fo runcollectable receivable.

March 11 - Sold merchandise on account to E Dodge $3,200. The cost of the merchandise sold was $1,250

May 1 - Received $1,800 from E Dodge and wrote off the remainder owed on the sale of March 11 as uncollectable.

Nov 15 - Reinstate the account of E Dodge that had been written off on May 1 and received $1,400 cash in full payment.