Below are selected transactions related to B.G Gobel Corp.

March 1 Sold $15,000 of merchandise to Alexander Stray Company, terms 2/10, n/30.

March 10 Received payment in full from Alexander Stray Company for balance due on existing accounts receivable.

May 20 Wrote off as uncollectible $15,000 of accounts receivable. (The company uses the percentage of receivables basis to estimate bad debts.)

June 30 The balance in accounts receivable at the end of the first 6 months is $200,000. The company estimates that 10% of accounts receivable will become uncollectible At June 30, the credit balance in the allowance account prior to adjustment is $3,000. Record bad debt expense.

Sept. 15 One of the accounts receivable written off in May pays the amount due, $3,000 in full.

Journalize the entries.