Journalize the following transactions using the direct write…

Journalize the following transactions 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 and received cash in full payment.