The list of accounts are as follows:

List of Accounts Accounts Payable Accounts Receivable Accumulated Depreciation - Equipment Advances to Employees Advertising Expense Allowances for Doubtful Accounts Allowance for Expected Credit Losses Allowances for Sales Returns and Allowances Bad Debt Expense Bank Charges Expense Cash Cash Over and Short Delivery Expense Due from Factor Due to Customer Entertainment Expense Equipment Finance Expense Finance Revenue Freight-In Freight-Out Gain on Disposal of Equipment Gain on Disposal of Land Interest Expense Interest Income Interest Receivable Inventory Land Loss on Disposal of Equipment Loss and Disposal of Land Loss on Disposal of Receivables Lass on Impairment Miscellaneous Expense No Entry Notes Payable Notes Receivable Office Expense Petty Cash Prepaid Expenses Recourse Liability Refund Liability Rent Expense Rent Revenue Repairs and Maintenance Expenses Salaries and Wages Expense Sales Returns and Allowances Sales Revenue Servicing Liability Service Revenue Supplies Travel Expense Unearned Revenue

Information on Cheyenne Corp., which reports under ASPE, follows: July 1 Cheyenne Corp. sold to Oriole Ltd. merchandise having a sales price of $8,200, terms 2/10,n/60. Ignore cost of goods sold entry. 3 Oriole returned defective merchandise having a sales price of $600. The merchandise was not saleable and was scrapped. 5 Accounts receivable of $20,100 are factored with Culver Corp. without recourse at a financing charge of 8%. Cash is received for the proceeds and collections are handled by the finance company. 9 Specific accounts receivable of $19,100 are pledged to Landon Credit Corp. as security for a loan of $10,800 at a finance charge of 3% of the loan amount plus 8% interest on the outstanding balance. Cheyenne will continue to make the collections. All the accounts receivable pledged are past the discount period and were originally subject to a 2% discount. Dec. 29 Oriole notifies Cheyenne that it is bankrupt and will be able to pay only 10% of its account. Prepare the entry to write off the uncollectible balance using the allowance method. (a) Prepare all necessary journal entries on Cheyenne's books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)