URGENT PLZ HELP!! the image is attached of what is needed!

Allowance method

Journalize the following transactions, using the allowance method of accounting for uncollectible receivables.

Mar. $17$: Received $$2,670$ from Shawn McNeely and wrote off the remainder owed of $$5,420$ as uncollectible. If an amount box does not require an entry, leave

it blank.

July $29$: Reinstated the account of Shawn McNeely and received $$5,420$ cash in full payment.