Direct Write-Off Method Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables: Oct. 2: Received $600 from Rachel Elpel and wrote off the remainder owed of $1,350 as uncollectible. If an amount box does not require an entry, leave it blank Oct. 2 Dec. 20 : Reinstated the account of Rachel Elpel and received $1,350 cash in full payment. Dec. 20-Reinstate Dec. 20-Collection