Journalize the following transactions using the direct write$-$off method of accounting for uncollectible receivables:

Feb. $20$ Received $$1,000$ from Andrew Warren and wrote off the remaining $$4,000$ owed as uncollectible.

May $10$ Reinstated the account of Andrew Warren and received $$4,000$ cash in full payment.

If an amount box does not require an entry, leave it blank.

Feb. $20$

$$

$$

$$

$$

$$

$$

$$

May $10$

$$

$$

$$

$$

May $10$