Windsor Trading uses a perpetual inventory system and the earnings approach to recognize revenue. The company offers credit terms to select customers. The following are selected transactions of Windsor Trading. Feb. 5 Sold merchandise to Classen for $46,000, terms 1/10,n/60. 6 Classen returned $5,400 of merchandise. 11 Wrote off an account receivable from B. Wong of $1,500, after making repeated efforts to collect. 15 Classen paid Windsor the amount owing. 28 Collected $880 from a collection agency who managed to collect an account from Mancini that had been previously written off by Windsor. Prepare the journal entries to record the above transactions. Ignore any inventory or cost of goods sold entries for the purposes of this question. (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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)