Perform the exercises in the following case paying attention to the instructions: Music Express is a company that sells both car and home stereos. Jornalize transactions using the direct write off method. Journalizes transactions using the allowance method assuming the account's credit balance started at $ 28,000 on February 1 and the company uses the accounts receivable method analysis. Selected Transactions from Music Express Records as of December 31: April 10th. Account canceled (wrote off account) of Mario Guzmán for $ 6,400. Journalizes transactions using the allowance method assuming the account's credit balance started at $ 28,000 on February 1 and the company uses the accounts receivable method analysis. June 12. A partial payment of $ 1,500 was received from Margarita Rodríguez's account from a $ 10,000 credit account. The remainder of the balance is written off as uncollectible. 20th of August. The amount of $ 6,400 was received from Mario Guzmán from the account that was canceled on April 10. Reinstall the account and record the cash receipt. December 31st. Write off the following accounts as uncollectible (make a wage entry):

Ricardo Vega	$3,200
Mariela Gutiérrez	2,440
Manuel Rosario	6,200
Jorge Camacho	1,800
Linda Ocasio	5,330