Mar. 17 Received $1,140 from Shawn McNeely and wrote off the remainder owed of $4,850 as uncollectible. July 29 Reinstated the account of Shawn McNeely and received $4,850 cash in full payment. lournalize the above transactions, using the allowance method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact Vording of account titles. CHART OF ACCOUNTS 141 Merchandise Inventory 521 Advertising Expense 145 Office Supplies 522 Depreciation Expense-Store Equipment 146 Store Supplies 523 Delivery Expense 151 Prepaid Insurance 524 Repairs Expense 181 Land 529 Selling Expenses 191 Store Equipment 530 Office Salaries Expense 192 Accumulated Depreciation-Store Equipment 531 Rent Expense 193 Office Equipment 532 Depreciation Expense-Office Equipment 194 Accumulated Depreciation-Office Equipment 533 Insurance Expense 534 Office Supplies Expense \begin{tabular}{ll} \multicolumn{1}{c}{ LIABILITIES } & 535 Store Supplies Expense \\ 210 Accounts Payable & 536 Credit Card Expense \\ 211 Salaries Payable & 537 Cash Short and Over \\ 213 Sales Tax Payable & 538 Bad Debt Expense \\ 214 Interest Payable & 539 Miscellaneous Expense \\ 215 Notes Payable & 710 Interest Expense \end{tabular} EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Dec. 31 Jul. 1 Mar. 17 Received $1,140 from Shawn McNeely and wrote off the remainder owed of $4,850 as uncollectible. July 29 Reinstated the account of Shawn McNeely and received $4,850 cash in full payment. lournalize the above transactions, using the allowance method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact Vording of account titles. CHART OF ACCOUNTS 141 Merchandise Inventory 521 Advertising Expense 145 Office Supplies 522 Depreciation Expense-Store Equipment 146 Store Supplies 523 Delivery Expense 151 Prepaid Insurance 524 Repairs Expense 181 Land 529 Selling Expenses 191 Store Equipment 530 Office Salaries Expense 192 Accumulated Depreciation-Store Equipment 531 Rent Expense 193 Office Equipment 532 Depreciation Expense-Office Equipment 194 Accumulated Depreciation-Office Equipment 533 Insurance Expense 534 Office Supplies Expense \begin{tabular}{ll} \multicolumn{1}{c}{ LIABILITIES } & 535 Store Supplies Expense \\ 210 Accounts Payable & 536 Credit Card Expense \\ 211 Salaries Payable & 537 Cash Short and Over \\ 213 Sales Tax Payable & 538 Bad Debt Expense \\ 214 Interest Payable & 539 Miscellaneous Expense \\ 215 Notes Payable & 710 Interest Expense \end{tabular} EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Dec. 31 Jul. 1