Answer:
The Journal entry and their narrations is shown below:-
Explanation:
1. Allowance for doubtful accounts Dr,      $9,800  
       To Account receivable-Oakley Co.  $2,400
        To Account receivable-Brookes Co.            $7,400
(Being write off is recorded)	
2. Account receivable-Oakley Co. Dr,          $2,400  
            To Allowance for doubtful accounts       $2,400
(Being amount reinstated is recorded)  
3. Cash Dr,                                                      $2,400  
       To  Account receivable-Oakley Co.   $2,400
(Being cash received is recorded)