Oakley 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 $396,00 $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.
Required:
Prepare the entries necessary to reinstate the account and to record the cash received.