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

Mar. 17: Received $1,970 from Matthew Chapman and wrote off the remainder owed of $4,180 as uncollectible. If an amount box does not require an entry, leave it blank.

Mar. 17

July 29: Reinstated the account of Matthew Chapman and received $4,180 cash in full payment.

July 29
July 29