Metlock, Inc. uses the allowance method for estimating uncollectible accounts. Prepare journal entrles to record the following transactions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem.) Januiary 5 Sold merchandise to Sue Land for $2,800, terms n/15. April 15 Received $480 from Sue Land on account. August 21 Wrote off as uncollectible the balance of the Sue Land account when she declared bankruptcy. October 5 Unexpectedly received a check for $690 from Sue Land