Pullman Company records uncollectible accounts expense as they occur. Selected transactions for 2016 and 2017 are described below. The accounts involved in these transactions are Notes Receivable, Accounts Receivable, and Uncollectible Accounts Expense. Record each transaction in general journal form.

Date Transactions

2016

Feb. 7 The $700 account receivable of Anne Baker is determined to be uncollectible and is to be written off.

May 16 Because of the death of Martha Falls, her account receivable of $1,100 is considered uncollectible and is to be written off.

July 2 Received $350 from Anne Baker in partial payment of her account, which had been written off on February 7. The cash obtained has already been recorded in the cash receipts journal. There is doubt that the balance of Baker's account will be collected.

July 29 Received $350 from Anne Baker to complete payment of her account, which had been written off on February 7. The cash obtained has already been recorded in the cash receipts journal.

Aug. 18 The $424 account receivable of David Nye is determined to be uncollectible and is to be written off.

2017

Sept. 28 Received $550 from the estate of Martha Falls as part of the settlement of affairs. This amount is applicable to the account receivable written off on May 16, 2016. The cash obtained has already been recorded in the cash receipts journal?