Instructions May 24 Sold merchandise on account to Old Town Cafe $36,000. The cost of the goods sold was $23,540. Sept 30 Received $10,380 from Old Town Cafe and wrote off the remainder owed on the sale of May 24 as uncollectible. Dec. 7 Reinstated the account of Old Town Cafe that had been written off on September 30 and received $25,620 cash in full payment. Journalize the above transactions in the accounts of Ziopy Interiors Company a restaurant supply company that uses the allowance the Chart of Accounts for exact wording of account tities.