May $24.$ Sold merchandise on account to Old Town Cafe, $$12,600.$ The cost of goods sold was $$9,100.$

Sept. $30.$ Received $$2,600$ from Old Town Cafe and wrote off the remainder owed on the sale of May $24$ as uncollectible.

Dec. $7.$ Reinstated the account of Old Town Cafe that had been written off on September $30$ and received $$10,000$ cash in full payment.

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

May $24-$sale

May $24-$cost

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Sept. $30$

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Dec. $7-$reinstate $$

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Dec. $7-$collection $$

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