Record the following transactions, using the uncollectible accounts receivable allocation method:

October 2nd. Received $2,450 from Paula Spitler and wrote off the remainder due of $3,580 as uncollectible. If a quantity box does not require an entry, leave it blank.

October 2nd	Money
	Allowance for doubtful accounts
	Accounts Receivable-Paula Spitler

Comment

When a customer account is identified as uncollectible, it is written off against the allowance account.

December 20th. He reinstated Paula Spitler's account and received $3,580 in cash as payment in full.

reinstate
Collection