Journalize the following transactions in the accounts of Cecena Medical Co., a medical equipment company that uses the direct write-off method of accouting for uncollectible receivables: Feb 13. Sold mechandise on account to Dr. Ben Katz, $120,000. The cost of mechandise sold for $72,000; May 4. Received $90,000 from dr. Ben Katz and wrote off the remainder owed on the sale of Feb 13 asuncollectible. Nov. 19. Reinstated the account of Dr. Ben Katz that had been written off on May 4 and received $30,000 cash in full payment.