accouting test help

 

During July 2015, Mayhew company  recorded the following:

   1: Sales of $86500 ($70000 on accoynt: $ 16500 for cash）

   2： collections on account, $62200

 3: Write- offs of uncollectable receivables $3200

  4: Recovery of receivavle previously written off, $2000

 

Requirements：

 1: Journalize mayhew's transaction during 2015, assuming Mayhew uses the direct write off method 

 2: Journalize mayhew's transacton during july 2015, assuming Mayhew uses the allowance method.