Wildhorse Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions. Omit cost of goods sold entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) January 5 Sold merchandise to Ryan Seacrest for $2,400, terms n/15. April 15 Received $420 from Ryan Seacrest on account. August 21 Wrote off as uncollectible the balance of the Ryan Seacrest account when he declared bankruptcy. October 5 Unexpectedly received a check for $630 from Ryan Seacrest. Date Account Titles and Explanation Debit Credit January 5 April 15 August 21^ October 5 (To reverse write-off of Ryan Seacrest account) (To record collection from Ryan Seacrest account)