Record entries for the following transactions for UTF-8 Corp. UTF-8 Corp. maintains an Allowance for Uncollectible Accounts. a. Sold merchandise on account to Java Ltd., $1,800. b. Sold merchandise on account to Centera, $759. c. Wrote off both the Java Ltd. and the Centera accounts. d. Centera unexpectedly paid off his account in full. Prepare the general journal entries, in chronological order. Include a brief description of the probable nature of each transaction