June	2.	Received $1,280 from Melissa Crone and wrote off the remainder owed of $4,140 as uncollectible.
Oct.	9.	Reinstated the account of Melissa Crone and received $4,140 cash in full payment.

Journalize the above transactions, using the direct write-off method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles.