Given below is the history of a sale on credit by Willaby Co. to Carlos Young. Willaby Co. uses the perpetual inventory system and the gross method to account for merchandise sales. 

A. January 23, 2009: Sold merchandise to Carlos Young, $1,200, terms 4/10, n/30. The inventory cost $960. 

B. December 31, 2011: After numerous attempts to collect, Willaby Co. wrote off Carlos Young's account off as uncollectible. Willaby Co. uses an allowance account. 

C. January 31, 2015: Carlos Young contacted the company with the intention to pay the outstanding amount, so Willaby Co. added Carlos Young's account back into the system. 

D. February 3, 2015: Carlos Young paid the debt in full, plus $576 in interest. 

Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). Please make sure your final answer(s) are accurate to 2 decimal places. 

Page G9 PR Debit Credit General Journal Date Account/Explanation +