Prepare general journal entries without explanations 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.

Jul 1 Wrote off the balance of Grahams account as uncollectible.

Sep 1 Unexpectedly received payment in full from Graham.