Oriole Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions. Omit cost of goods sold entries. $($Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry Is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$

January $5$ Sold merchandise to Ryan Seacrest for $$2,300,$ terms $\frac{n}{15}.$

April $15$

Received $$500$ from Ryan Seacrest on account.

August $21$ Wrote off as uncollectible the balance of the Ryan Seacrest account when he declared bankruptcy.

October $5$ Unexpectedly received a check for $$620$ from Ryan Seacrest.

Account Titles and Explanation

Debit

Credit

$($To reverse write$-$off of Ryan Seacrest account$)$

$$

$$

$q,$

$$

$($To record collection from Ryan Seacrest account$)$