On January $1,$ Wei Company begins the accounting period with a $$47,000$ credit balance in Allowance for Doubtful Accounts. $($Note from Dr$.$ Beck: The journal entries below will be the same no matter which Allowance method is being used$)$

a$.$ On February $1,$ the company determined that $$10,200$ in customer accounts was uncollectible; specifically, $$2,600$ for Oakley Co$.$ and $$7,600$ for Brookes Co$.$ Prepare the journal entry to write off those two accounts. $($Note from Dr$.$ Beck: Do this with a single journal entry rather than two separate journal entries$)$

b$.$ On June $5,$ the company unexpectedly received a $$2,600$ 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. $($Note from Dr$.$ Beck: Do this with two separate journal entries$)$

Journal entry worksheet

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On February $1,$ the company determined that $$10,200$ in customer accounts was uncollectible; specifically, $$2,600$ for Oakley Co$.$ and $$7,600$ for Brookes Co$.$ Prepare the journal entry to write off those two accounts.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$Feb $01,,,],[,,,]]$