Brief Exercise 217 Strickman Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) January 5 Sold merchandise to Sue Land for $1,800, terms n/15 April 15 Received $400 from Sue Land on account. August 21 Wrote off as uncollectible the balance of the Sue Land account when she declared bankruptcy October 5 Unexpectedly received a check for $650 from Sue Land. Date Account Titles and Explanation Debit Credit January 5 April 15 1 August 21 October 5 # (To reverse write-off of Sue Land account)