Mar.	17	Received $1,080 from Shawn McNeely and wrote off the remainder owed of $4,350 as uncollectible.
July	29	Reinstated the account of Shawn McNeely and received $4,350 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.