Vaughn Manufacturing uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) January 5 Sold merchandise to Sue Land for $1,800, terms n/15. April 15 Received $480 from Sue Land on account. August 21 October 5 Wrote off as uncollectible the balance of the Sue Land account when she declared bankruptcy. Unexpectedly received a check for $680 from Sue Land. Date Account Titles and Explanation uary 5 Accounts Receivable Sales Revenue il 15 Cash Accounts Receivable gust 21 Allowance for Doubtful Accounts Debit 1800 480 1 Credit 1800 400