on january 1, wei company begins the accounting period with a $41,000 credit balance in allowance for doubtful accounts. on february 1, the company determined that $9,000 in customer accounts was uncollectible; specifically, $2,000 for oakley company and $7,000 for brookes company prepare the journal entry to write off those two accounts. on june 5, the company unexpectedly received a $2,000 payment on a customer account, oakley company, that had previously been written off in part a. prepare the entries to reinstate the account and record the cash received.