Using the allowance method of accounting for uncollectible receivables.

Transactions:
April	1	Sold merchandise on account to Jim Dobbs, $8,600. The cost of the merchandise is $3,440.
June	10	Received payment for one-third of the receivable from Jim Dobbs and wrote off the remainder.
Oct.	11	Reinstated the account of Jim Dobbs and received cash in full payment.

Required:

Journalize the above transactions. Refer to the Chart of Accounts for exact wording of account titles. Round your answers to nearest dollar amount.