Solution for the last two entries please

Assuming that the allowance method is being used, p -pare general journal entries without explanations to record the following transactions. (Credit account nth indented when the amount is entered. Do not Indent manually.) January 1 Sold merchandise to Mary Baden for $S00 on account. February I Received *300 from oaken, July 1 Wrote off Baden's account as uncollectible I September 1 Unexpectedly received payment in full from Baden