Record the following transactions for Kramer Company:
1-Sep	Sold merchandise to Akin Company, terms 2/10, net 30			$920
3-Sep	Akin Co. returned damaged merchandise to Kramer Company.			$20
7-Sep	Kramer Co. received payment in full.
	GENERAL JOURNAL
DATE	ACCOUNT TITLE		DEBIT	CREDIT

	Heyward Company uses the allowance method for estimating uncollectible accounts.
	Prepare the journal entries to record the following transactions:
1-Jun	Sold merchandise to retail customer for	$1,500	terms n/15.
5-Jul	Received payment from this customer for	$ 1,000
1-Oct	Wrote off as uncollectible the balance of this customer's account.			$ 500
	(customer had declared bankruptcy)
10-Nov	Unexpectedly received a check from this customer for		$100
	GENERAL JOURNAL
DATE	ACCOUNT TITLE		DEBIT	CREDIT