Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables. Mar. 17: Received $3,400 from lan Keams and wrote off the remainder owed of $2,750 as uncollectible. If an amount box does not require an entry, leave it blank: July 29: Reinstated the account of Ian Kearns and recelved $2,750 cash in full payment