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 Moore for $600 on account. February 1 Received $400 from Moore. July 1 Wrote off Moores account as uncollectible. September 1 Unexpectedly received payment in full from Moore.