Handel Company uses the allowance method for estimating uncollectible accounts. January 5 April 15 August 21 Sold merchandise to Terry Richman for $2,000, terms 1/15. Received $600 from Terry Richman on account Wrote off as uncollectible the balance of the Terry Richman account when she declared bankruptcy. Unexpectedly received a check for $300 from Terry Richman. It is not felt any more will be received from Richman October 5 Prepare journal entries to record the above transactions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 5 Apr. 15 Aug. 21 Prepare journal entries to record the above transactions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 5 Apr. 15 Aug. 21 Oct. 5 Oct. 5