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

April 1	Sold merchandise on account to Jim Dobbs, $7,500. The cost of goods sold is $5,000.
June 10	Received payment for one-third of the receivable from Jim Dobbs and wrote off the remainder.
Oct. 11	Reinstated the account of Jim Dobbs and received cash in full payment.

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

April 1		fill in the blank 2	fill in the blank 3
		fill in the blank 5	fill in the blank 6
April 1		fill in the blank 8	fill in the blank 9
		fill in the blank 11	fill in the blank 12
June 10		fill in the blank 14	fill in the blank 15
		fill in the blank 17	fill in the blank 18
		fill in the blank 20	fill in the blank 21
Oct. 11		fill in the blank 23	fill in the blank 24
		fill in the blank 26	fill in the blank 27
Oct. 11		fill in the blank 29	fill in the blank 30