Apr. 15. Received $800 from Jean Tooley and wrote off the remainder owed of $1,200 as uncollectible. Aug. 7. Reinstated the account of Jean Tooley and received $1,200 cash in full payment. Required: Journalize the above transactions, using the direct write-off method of accounting for uncollectible receivables. Refer to the Chart of Accounts for exact wording of account titles.

Date     Account Titles and Explanation            Debit       Credit

15 Apr    Cash                                                         $800

              Bad debt expenses                                $1,200

                       To accounts receivables                                $2,000

              (To writeoff bad debts)

07 Aug  Accounts receivables                               $1,200

                  To bad debt expenses                                         $1,200

             (For reinstatement of earlier written off)

07 Aug   Cash                                                           $1,200

                   To account receivables                                         $1,200

               (For receipt of cash from customers)

odd consecutive integers are odd integers that follow each other. they have a difference of 2 between every two numbers. if n is an odd integer, then n, n+2, n+4 and n+6 will be odd consecutive integers. the first number in the pattern is always the variable on its own or in this case, "n". examples.

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