Greig Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions:

Transactions

-January 5 Sold merchandise to Jane Harder for $1,000, terms n/15.
-April 15 Received $200 from Jane Harder on the account.
-August 21 Wrote off as uncollectible the balance of the Jane Harder account when she declared bankruptcy.
-October 5 Unexpectedly received a check for $250 from Jane Harder.