Assuming That the Allowance Method Is Being Used, Prepare General $\quad$

Essay

Assuming that the allowance method is being used, prepare general journal entries without explanations to record the following transactions.
January 1 $\quad$ Sold merchandise to Mary Baden for $500 on account.
February 1 $\quad$ Received $300 from Baden.
July 1 $\quad$ $\quad$ Wrote off Baden's account as uncollectible.
September 1 $\quad$ Unexpectedly received payment in full from Baden.