Journalize the following transactions using the allowance method of accounting for uncollectible receivables,

Apr. $1$ Sold merchandise on account to Jim Dobbs, $$7,500.$ The cost of the merchandise sold is $$5,900.$ If an amount box does not require an entry, leave it blank.

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.

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.