Not sure how to do this:

Dexter Company applies the direct write-off method in accounting for uncollectible accounts. March 11 Dexter determines that it cannot collect 58,800 of its accounts receivable from its customer Lester Company 29 Lester Company unexpectedly pays its account in full to Dexter Company. Dexter records its recovery of this bad debt. Prepare journal entries to record the above selected transactions of Dexter Record write off of Lester Company account. Record the reinstatement of an account previously written off. Record the cash received on account