Preston enterprises uses the direct write-off method of accounting for uncollectible accounts. On October 12, a very large account was written off. The amount was subsequently recovered on December 15. Ray Preston, the owner of the company, instructed the accountant to not make a journal entry for the recovery and to hold the check in his desk until after the first of the year for tax purposes. Assume the amount of the cgarge off and the subsequent recovery was 10,000. prepare the proper journal entries