2024 Jan. 20 Mar. 21 Apr. 1 Jun. 14 Sept. 30 Oct. 13 Nov. 4 Dec. 1 Dec. 31 Sold merchandise inventory to Kristy Wigg, $1,200, on account. Ignore Cost of Goods Sold. Sold merchandise inventory to Declan Mason, $1,800, on account. Ignore Cost of Goods Sold. Received amount due from Declan Mason. Wrote off Kristy Wigg's account as uncollectible after repeated efforts to collect from her. Received $1,200 from Kristy Wigg along with a letter apologizing for being so late. Reinstated Wigg's account in full and recorded the cash receipt. Sold merchandise inventory to Arna Landscape Installation, $1,700, on account. Ignore Cost of Goods Sold. Arna Landscape Installation declared bankruptcy and City Scape wrote off Arna's account as uncollectible. Sold merchandise inventory to Earthly Design and Landscape, $13,000, on account. Ignore Cost of Goods Sold. Estimated that bad debts expense for the year was $3,900. Print Done usto