Please answer the following question in the format provided in order to input the answers in the space provided, thanks!

Widhorse Company uses the allowance method for estimating uncollectible accounts. Prepare joumal entries to record the following transactions. Omit cost of goods sold entries. (Credit account titles are outomatically indented when the omount is entered, Do not indent manually. List all debit entries before credit entries If no entry is required, select "No Entry" for the account titles and enter ofor the omounts) January 5 Sold merchandise to Ryan Seacrest for $2,100, terms N/15 April 15 Received $430 from Ryan Seacrest on account. August 21 Wrote off as uncollectible the balance of the Ryan Seacrest account when he declared bankruptcy. October 5 Unexpectedly recelved acheck for $690 from Ryan Seacrest