Prepare general journal entries to record the following transactions: Jan. 1 Sold merchandise to Kelly Darpan for $1,100 on account. The merchandise cost $660 and the company uses a perpetual inventory system and does not expect any returns. Feb. 1 Received $330 from Darpan. July 1 Wrote off the balance of Darpan's account as uncollectible. Sept. 1 Unexpectedly received payment in full from Darpan. (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 O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) (To record cost of goods sold) (To reinstate accounts receivable) (To record receipt of cash)