Plumbing Unlimited uses the direct write-off method for uncollectible accounts. Record the following transactions in general journal form. Aug 15 Sold merchandise on account to Maureen Townsend for $3,500. The cost to Plumbing Unlimited for the merchandise is $1,000. Sept 15 Received $1,200 cash payment from Maureen Townsend on her account. Sept 30 Received $800 cash payment from Maureen Townsend on her account. Oct 15 Wrote off the balance due on Maureen's account as uncollectible.