Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 2: Received $2,330 from Ian Kearns and wrote off the remainder owed of $3,700 as uncollectible. If an amount box does not require an entry, leave it blank. Oct. 2 11 Dec. 20: Reinstated the account of Ian Kearns and received $3,700 cash in full payment. Dec. 20-Reinstate Dec. 20-Collection