Assuming that the allowance method is being used, prepare general journal entries without explanations 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 1 Sold merchandise to Mary Jones for $540 on account. February 1 Received $380 from Jones. July 1 Wrote off Jones's account as uncollectible. September 1 Unexpectedly received payment in full from Jones. Date Account Titles and Explanation Debit Credit (To reverse write-off of Jones account)