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 Graham's account as uncollectible

Sep 1 Unexpectedly received payment in full trom Graham