Journalize the following transactions in the accounts of Cecena Medical Co., a medical equipment

February 13. Sold merchandise on accounts to Dr. Ben Katz , $120,000. The cost of merchandise sold was $72,000May 4. Received $90,000 from Dr. Ben Katz and wrote off the remainder owed on the sale of February 13 as uncollectible.Nov 19. Reinstated the account of Dr. Ben Katz that had been written of