On January 1, Wei company begins the accounting period with a $35,000 credit balance in Allowance for Doubtful Accounts. a. On February 1, the company determined that $7,800 in customer accounts was uncollectible; specifically, $1,400 for Oakley Co. and $6,400 for Brookes Co. Prepare the journal entry to write off those two accounts. b. On June 5, the company unexpectedly received a $1,400 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.