Required:

a) Journalize the following transactions using the direct write-off method of accounting for uncollectible receivables:

Aug. 7. Received $175 from Roosevelt McLair and wrote off the remainder owed of $400 as uncollectible.

Nov. 23. Reinstated the account of Roosevelt McLair and received $400 cash in full payment.

b) Journalize the following transactions using the allowance method of accounting for uncollectible receivables:

Feb. 12. Received $750 from Manning Wingard and wrote off the remainder owed of $2,000 as uncollectible.

June 30. Reinstated the account of Manning Wingard and received $2,000 cash in full payment.