On January $1,$ Wei Company begins the accounting period with a $$40,000$ credit balance in Allowance for Doubtful Accounts.

On February $1,$ the company determined that $$8,800$ in customer accounts was uncollectible; specifically, $$1,900$ for Oakley Company and $$6,900$ for Brookes Company Prepare the journal entry to write off those two accounts.

On June $5,$ the company unexpectedly received a $$1,900$ payment on a customer account, Oakley Company, that had previously been written off in part a$.$ Prepare the entries to reinstate the account and record the cash received.