Journal Entries- Direct Write-Off Method Date Description Debit Credit May. 10 Uncollectible Accts. Expense 420 Accts. receivable,L. Ross 420 Write off uncollectible account of $420 Nov, 21 Accts Receivable -D. L. Ross 420 Uncollectible Accts. Expense 420 Cash 420 Accts. Receivable-d.L. ross 420 Reinstate and collect prior account written off c7-5C7 - 5 Journal Entries – Direct Write-Off Method Date Description Debit Credit Uncollectible Accts. Expense 420 Accts. Receivable - D. L. Ross 420 Accts. Receivable - D. L. Ross 420 Uncollectible Accts. Expense 420 Cash 420 Accts. Receivable - D. L. Ross 420 Write off uncollectible account of $420 Reinstate and collect prior account written off. May. 10 Nov. 21