VI. A company uses the percent of sales method of accounting for uncollectible accounts receivable. During the current year, the following transactions occurred: Sept 7 The company determined that the $8,100 account receivable of the Helena Company was uncollectible, and wrote it off Oct 15 The company determined that the $2,500 account receivable of the Tree Company was uncollectible and wrote it off. Nov 9 Helena Company paid $6,000 of the amount owed to the company. The company does not expect further collections from the Helena Company. Connecting Company estimates that 0.5% of its $1,900,000 of credit sales would be Dec 31 uncollectible. Required: Prepare the general journal entries to record these transactions. (10%)