Wilkins Company uses the direct write-off method to account for uncollectible receivables. On September 18, Wilkins wrote off a $6,200 account receivable from customer W. Jeter. OnOctober 24,Wilkins unexpectedly received full payment from Jeter on the previously written off account.

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7. Journalize Wilkins's write-off on the uncollectible receivable. 8. Journalize Wilkins's collection of the previously written off receivable