On January 1, Wei company begins the accounting period with a $39,000 credit balance in allowance for doubtful accounts. a. On February 1, the company determined that $8,600 in customer accounts was uncollectible; specifically, $1,800 for Oakley Co. and $6,800 for Brookes Co. Prepare the journal entry to write off those two accounts. b. On June 5, the company unexpectedly received a $1,800 payment on a customer account, Oakley Company, that had previously been written off in part a. Prepare the entries necessary to reinstate the account and to record the cash received.