Journalize the following events and transactions in the year 2022. (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.) (1) March 1, a $600 customer balance originating in 2021 is judged uncollectible. (2) May 1, a check for $600 is received from the customer whose account was written off as uncollectible on March 1. Post to the allowance account the events and transactions in the year 2022