On April 22, a company wrote off a $1,900 account of a customer. On July 30, it receives a $1,400 payment from the customer that originally did not pay. The company uses the allowance method to account for uncollectibles.

1. Prepare the journal entry for April 22.
2. Prepare the journal entries for July 30; assume no additional money is expected from customer.

journal entry 1

Record the write-off of customer's $1,900 account.

journal entry 2

Record the reinstatement of customer's account, assuming no additional money is expected.

journal entry 3

Record the cash receipt from customer.