S9-6 Collecting a receivable previously written off University Cycle Shop had trouble collecting its account receivable from Emmert. On 19 January, University finally wrote off Emmert's $600 account receivable. University turned the account over to a debt collector, who hounded Emmert for the rest of the year. On 31 December, Emmert sent a $600 cheque to University Cycle Shop. Requirement Journalise for University Cycle Shop: Jan 19 Write-off of Emmert's account against Allowance for doubtful debts Dec 31 31 Reinstatement of Emmert's account Collection of cash from Emmert