In the journal provided, prepare the entries for the following transactions. (Omit explanations.)

Dec. 1 Sold merchandise on account to Katurah Wells for $600.

12 Received payment of $400 from Katurah Wells.

31 Made adjusting entry for Uncollectible Accounts Expense, using the percentage of net sales method. Net sales for the year totaled $14,000, uncollectible accounts are estimated at 2 percent, and Allowance for Uncollectible Accounts has a $50 credit balance prior to adjustment.

Feb. 5 Wrote off Katurah Wells's balance because she filed for bankruptcy.

17 Unexpectedly received the $200 from Katurah Wells.