Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 2: Recelved $3,340 from lan Kearns and wrote off the remainder owed of $6,450 as uncollectible. If an amount box does not require an entry, leave it blank. Dec. 20: Reinstated the account of Ian Kearns and recelved $6,450 cash in full payment