Handel Company uses the allowance method for estimating uncollectible accounts.

January	5		Sold merchandise to Terry Richman for $2,000, terms n/15.
April	15		Received $600 from Terry Richman on account.
August	21		Wrote off as uncollectible the balance of the Terry Richman account when she declared bankruptcy.
October	5		Unexpectedly received a check for $300 from Terry Richman. It is not felt any more will be received from Richman.

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