In the journal provided, prepare the entries for the following transactions.

In the journal provided, prepare the entries for the following transactions. (Omit explanations.) Dec. 1 Sold merchandise on account to Wilma Phillips for $300. 12 Received payment of $200 from Wilma Phillips. 31 Made adjusting entry for Uncollectible Accounts Expense, using the percentage of net sales method. Net sales for the year totaled $28,000, uncollectible accounts are estimated at 2 percent, and Allowance for Uncollectible Accounts has a $100 credit balance prior to adjustment. Feb. 5 Wrote off Wilma Phillip's balance because she filed for bankruptcy. 17 Unexpectedly received the $100 from Wilma Phillips