The Salinas Company uses the direct charge$-$off method to record uncollectible accounts. The following transactions occurred during $201.$

January $25$ The account receivable of Damon Hess, amounting to $$300,$ is determined to be uncollectible and is written off.

February

$14$

The account receivable of Heather Daye, amounting to $$500,$ is determined to be uncollectible and is written off.

July $3$

Received $$75$ from Damon Hess in partial payment of his account, which had been written off in January. There is doubt

that the balance of his account will be collected.

November $8$ Received a check for $$500$ from Heather Daye in full payment of her account, which had been written off in February.

Record the above transactions in the general journal, assuming the company also uses a Cash Receipts journal, and that the cash receipt has been recorded in the

cash receipts journal.