Prepare general journal entries to record the following transactions under the allowance method of accounting for uncollectibles:

Apr. 2 Sold merchandise for \(\$ 3,900\) on credit terms of \(2 / 10 \mathrm{n} / 30\) to Ithaca Sales Company.

May. 28 Received legal notification that Ithaca Sales Company was bankrupt. Wrote off Ithaca's accounts receivable balance.

Aug. 11 Received \(\$ 2,200\) from Ithaca Sales Company, together with a letter indicating that the company intended to pay its account within the next month.

30 Received the remaining amount due from Ithaca.