uncollectible accounts. 18. Breuklein Company uses the allowance method fo February 5 Performed services for Chance Pitcock on account, $1,800. May 15 Received $400 from Chance Pitcock on account. r estimating Prepare journal entries to record the following transactions: Wrote off as uncollectible the balance of $1,400 for the Chance Pitcock account when he declared bankruptcy Sept 21 Unexpectedly received a check for $900 from Chance Pitcock. Had to reinstate the account receivable and show collection on account. October 5