Rasmussen Co. completed the following selected transactions during the year:
Jan. 10 Wrote off as uncollectible a $ 1,200 account of Ali Company, which had gone out of business, leaving no assets.
Mar. 15 Wrote off the account of R. Sampson as uncollectible, $ 230.45.
June 23 Received $ 230.45 from R. Sampson as payment of the account written off on March 15.
Dec. 29 Journalized a compound entry to write off the following accounts as uncollectible: Levy Co., $ 1,200; A. Church, $ 347.50; Frye Services, $ 2,380.25.

Required
Record the entries in a general journal, page 15, assuming the specific charge-off method is used.