Strickman Company uses the allowances method for estimating uncollectible accounts. Prepare journal entries to record the following transactions: Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.

January 5 Sold Merchandise to Sue Land for $1,800 terms n/15.

April 15 Received $400 from Sue land on account.

August 21 Wrote off as uncollectible of the Sue Land account when she declared bankcruptcy.

October 5 Unexpected received a check for $650 from Sue Land.

Date	Account Titles and Explanation	Debit	Credit
January 5	Account Receivable	1800
	Sales Revenue		1800
April 15	Cash	400
	Accounts Receivable		400
	To reverse write off of Sue Land account
	To record collection from Sue land account