Metlock Trading uses a perpetual inventory system and the earnings approach to recognize revenue. The company offers credit terms to select customer. The following are transactions of Metlock Trading with some of its customers.

Feb. 5		Sold merchandise to Classen for $46,000, terms 1/10, n/60.
6		Classen returned $5,000 of merchandise.
11		Wrote off an account receivable from B. Wong of $1,300, after making repeated efforts to collect.
15		Classen paid Metlock the amount owing.
28		Collected $910 from a collection agency who managed to collect an account from Mancini that had been previously written off by Metlock.

Prepare the journal entries to record the above transactions. Ignore any inventory or cost of goods sold entries for the purposes of this question.