Journalize the following transactions using the allowance 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.9. 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 for and received cash in full payment.10. journalize the following transactions using the direct write-off method of accounting for uncollectible receivables: feb 20 received $1,000 from andrew warren and wrote off the remainder owed of $4,000 as uncollectible. may 10 reinstated the account of andrew warren and received $4,000 cash in full payment.