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

April 1 Sold merchandise on account to Jim Dobbs, $9,000. The cost of the merchandise is $5,400. If an amount box does not require an entry, leave it blank.

April 1		fill in the blank a67a2d07600e052_2	fill in the blank a67a2d07600e052_3
		fill in the blank a67a2d07600e052_5	fill in the blank a67a2d07600e052_6
April 1		fill in the blank a67a2d07600e052_8	fill in the blank a67a2d07600e052_9
		fill in the blank a67a2d07600e052_11	fill in the blank a67a2d07600e052_12

June 10 Received payment for one-third of the receivable from Jim Dobbs and wrote off the remainder. If an amount box does not require an entry, leave it blank.

June 10		fill in the blank 101e6e050ff2044_2	fill in the blank 101e6e050ff2044_3
		fill in the blank 101e6e050ff2044_5	fill in the blank 101e6e050ff2044_6
		fill in the blank 101e6e050ff2044_8	fill in the blank 101e6e050ff2044_9

Oct. 11 Reinstated the account of Jim Dobbs and received $6,000 cash in full payment. If an amount box does not require an entry, leave it blank.

Oct. 11		fill in the blank 3a1209fc1fc3ffb_2	fill in the blank 3a1209fc1fc3ffb_3
		fill in the blank 3a1209fc1fc3ffb_5	fill in the blank 3a1209fc1fc3ffb_6
Oct. 11		fill in the blank 3a1209fc1fc3ffb_8	fill in the blank 3a1209fc1fc3ffb_9
		fill in the blank 3a1209fc1fc3ffb_11	fill in the blank 3a1209fc1fc3ffb_12