On January 16, 2017, Eliot Brothers Oil, Inc. sold $5,000 of merchandise to Bryce, on account. Eliot

On January 16, 2017, Eliot Brothers Oil, Inc. sold $5,000 of merchandise to Bryce, on account. Eliot Brothers could not collect cash from Bryce and wrote off the account on December 31, 2017. On November 4, 2018, Bryce unexpectedly paid $5,000. Journalize the transactions on December 31, 2017 and November 4, 2018.