Journalize the following transactions in the accounts of Linden Company, a restaurant supply company that uses the allowance method of accounting for uncollectible receivables:
Feb. 20. Sold merchandise on account to Darlene Brogan, $12,100. The cost of the merchandise sold was $7,260.
May 30. Received $6,000 from Darlene Brogan and wrote off the remainder owed on the sale of February 20 as uncollectible.
Aug. 3. Reinstated the account of Darlene Brogan that had been written off on May 30 and received $6,100 cash in full payment.