Information on Bramble Corp., which reports under ASPE, follows:

July 1		Bramble Corp. sold to Cullumber Company merchandise having a sales price of $9,700, terms 2/10, n/60. Ignore cost of goods sold entry.
3		Cullumber Company returned defective merchandise having a sales price of $900. The merchandise was not saleable and was scrapped.
5		Accounts receivable of $19,300 are factored with Ayayai Corp. without recourse at a financing charge of 8%. Cash is received for the proceeds and collections are handled by the finance company.
9		Specific accounts receivable of $17,100 (gross) are pledged to Landon Credit Corp. as security for a loan of $11,000 at a finance charge of 2% of the loan amount plus 8% interest on the outstanding balance. Bramble will continue to make the collections. All the accounts receivable pledged are past the discount period and were originally subject to a 2% discount.
Dec. 29		Cullumber Company notifies Bramble that it is bankrupt and will be able to pay only 10% of its account. Give the entry to write off the uncollectible balance using the allowance method.

(a) Prepare all necessary journal entries on Bramble Corp.s books. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit