Journalize the following transactions in the accounts of Zippy Interiors Company, a restaurant supply company that uses the aliowance method of accounting for uncollectible recelvables: May 24 Sold merchandise on account to Old Town Cafe, $16,600. The cost of goods sold was $12,000. Sept. 30 Received $3,700 from Old Town Cafe and wrote off the remainder owed on the sale of May 24 as uncollectible. Dec. 7 Reinstated the account of Oid Town Cafe that had been written off on September 30 and received $12,900 cash in full payment. If an amount box does not require an entry, leave it blank