A small retail business uses the direct write$-$off method of recording uncollectible accounts. Prepare the journal entries to record these transactions.

Dec $31$: Sold merchandise on account for $$1,000$ to George Hill. The cost of merchandise sold was $$750.$

Feb $14$: Received $$600$ from George Hill and determines that it cannot collect the remainder of his account receivable.

Oct $20$: George Hill returns and pays his account in full.