Journalize the following transactions using the allowance method of accounting for uncollectible receivables. Apr. 1 Sold merchandise on account to Jim Dobbs, $7,800. The cost of the merchandise sold is $7,400. If an amount box does not require an entry, leave it blank. Date Account Debit Credit Apr. 1 Accounts Receivable Sales Apr. 1 June 10 Received payment for one-third of the receivable from Jim Dobbs and wrote off the remainder as uncollectible. If an amount box does not require an entry, leave it blank. Debit Credit Date June 10 Account LUT Oct. 11 Reinstated the account of Jim Dobbs and received cash in full payment. If an amount box does not require an entry, leave it blank. Date Account Debit Credit Oct. 11 Oct. 11