January 5 April 15 Sold merchandise to Sue Land for $1,800, terms n/15. Received $480 from Sue Land on account. August 21 October 5 Wrote off as uncollectible the balance of the Sue Land account when she declared bankruptcy. Unexpectedly received a check for $680 from Sue Land. Date Account Titles and Explanation January 5 Accounts Receivable Sales Revenue April 15 Cash Accounts Receivable Debit 18 480 August 21 Allowance for Doubtful Accounts 1320 Accounts Receivable October 5 Accounts Receivable Allowance for Doubtful Accounts (To reverse write-off of Sue Land account) 680 Credit 1800 480 1320 680