Current Attempt in Progress Prepare general journal entries to record the following transactions: Jan. 1 Sold merchandise to Kelly Graham for $1,000 on account. The merchandise cost $600 and the company uses a perpetual inventory system and does not expect any returns. Feb. 1 Received $300 from Graham. July 1 Wrote off the balance of Graham's account as uncollectible. Sept. 1 Unexpectedly received payment in full from Graham. (Credit occount titles are outomatically indented when the amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the occount bitles and enter Ofor the omounts. Record journol entries in the order presented in the problem. List alf debit entries before credit entries) Current Attempt in Progress On September 1, Wilderness inchad an inventory of 18 backpacks at a cost of $30 each. The company uses a perpetual inventory system and estimates returns at 8%. During September, the following transactions occurred: Sept. 4 Purchased 35 backpacks at $30 each from Back Packs Unlimited, terms n/30. 6 Received credit of $150 for the return of 5 backpacks purchased on Sept 4 that were defective. 9 Sold 20 backpacks for $50 each to University Supply, terms n/30. 14 Pald Back Packs Unlimited in fult. 18 Received payment in fult from University Supply. Record the September transactions for Wilderness Inc. Of no entry is required, select "No Entry" for the account titles and enter O for the amounts. 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. List all debit entries before credit entries.]