Carla Vista Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions. Omit cost of goods sold entries. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries If no entry is required, select "No Entry" for the account titles and enter ofor the amounts.) January 5 Sold merchandise to Ryan Seacrest for $2,800, terms n/15. April 15 Received $480 from Ryan Seacrest on account. August 21 Wrote off as uncollectible the balance of the Ryan Seacrest account when he declared bankruptcy. October 5 Unexpectedly received a check for $690 from Ryan Seacrest