Using the direct write-off method of accounting for uncollectible receivables.

April 1	Sold merchandise on account to Jim Dobbs, $7,200. The cost of the merchandise is $5,400.
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 for and received cash in full payment.

Required:

Journalize the above transactions. Refer to the Chart of Accounts for exact wording of account titles.