Journalize the Following Transactions for the Computer Store

Essay

Journalize the following transactions for The Computer Store. The Computer Store uses the allowance method of accounting for uncollectible receivables. Ignore Cost of Goods Sold Explanations are not required.
April 5 The Computer Store sells $5,200 of computer equipment on account to Mr. Jones.
June 5 Mr. Jones pays The Computer Store $2,000 of the amount he owes.
July 7 After repeated attempts to collect the balance due from Mr. Jones fail, The Computer Store writes-off the remainder of the amount he owes.