E$-$F:$9-18$ Journalizing transactions using the allowance method

Learning Objective

Green Mountain Landscape Supply completed the following selected transactions during $2025$:

$2025$

Jan. $20$ Sold merchandise inventory to Wiseman Homes, $$1,800,$ on account. Ignore Cost of Goods Sold.

Mar. $21$ Sold merchandise inventory to Morehead Landscapes, $$2,200,$ on account. Ignore Cost of Goods Sold.

Apr. $1$ Received amount due from Morehead Landscapes.

Jun. $14$ Wrote off Wiseman Homes' account as uncollectible after repeated efforts to collect from the company.

Sept. $30$ Received $$1,800$ from Wiseman Homes along with a letter apologizing for being so late. Reinstated Wiseman Homes' account in full and recorded the cash receipt.

Oct. $13$ Sold merchandise inventory to Arabian Landscape Installation, $$200,$ on account. Ignore Cost of Goods Sold.

Nov. $4$ Arabian Landscape Installation declared bankruptcy and Green Mountain Landscape Supply wrote off Arabian Landscape Installation's account as uncollectible.

Dec. $1$ Sold merchandise inventory to Waterscapes Design and Landscape, $$12,000,$ on account. Ignore Cost of Goods Sold.

Dec. $31$ Estimated that bad debts expense for the year was $$4,000.$

Journalize the transactions for Green Mountain Landscape Supply using the allowance method. Include the name of the customer with the Accounts Receivable account. Explanations are not required.