Daley company estimates uncollectible accounts using the allowance method at december 31. it prepared the following aging of receivables analysis.

days past due
total 0 1 to 30 31 to 60 61 to 90 over 90
accounts receivable $ 570,000 $ 396,000 $ 90,000 $ 36,000 $ 18,000 $ 30,000
percent uncollectible 1% 2% 5% 7% 10%

a) on february 1 of the next period, the company determined that $6,800 in customer accounts was uncollectible; specifically, $900 for oakley co. and $5,900 for brookes co. prepare the journal entry to write off those two accounts.

b) on june 5 of that next period, the company unexpectedly received a $900 payment on a customer account, oakley company, that had previously been written off in part a. prepare the entries necessary to reinstate the account and to record the cash received.