Mid-Iowa Internet Service Uses the Direct Write-Off Method for Recording $\$ 350$

Mid-Iowa Internet Service uses the direct write-off method for recording bad debts.Journalize the following transactions for Mid-Iowa:
2010
Mar. 13 Wrote off Pat's account for $\$ 350$
Apr. 17 Wrote off Cole's account for $\$ 75$
Jul. 5 Recovered $\$ 50$ from Cole
2011
Jan. 9 Recovered $\$ 200$ from Pat