Prepare general journal entries to record the following transactions: Jan. 1 Sold merchandise to Kelly Graham for $1,000 on account. The merchandise cost $600 and the company uses a perpetual inventory system and does not expect any returns. Feb. 1 Received $300 from Graham. July 1 Wrote off the balance of Graham's account as uncollectible. Sept. 1 Unexpectedly received payment in full from Graham. (Credit account titles are automatically indented when the 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. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)