In the Journal Provided,prepare the Entries for the Following Transactions $\$ 600$

In the journal provided,prepare the entries for the following transactions.(Omit explanations.)
Dec. 1 Sold merchandise on account to Katurah Wells for $\$ 600$ .
12 Received payment of $\$ 400$ from Katurah Wells.
31 Made adjusting entry for Uncollectible Accounts Expense, using the percentage of net sales method. Net sales for the year totaled $\$ 14,000$ , uncollectible accounts are estimated at 2 percent, and Allowance for Uncollectible Accounts has a $\$ 50$ credit balance prior to adjustment.

Feb. 5 Wrote off Katurah Wells's balance because she filed for bankruptcy.
17 Unexpectedly received the $\$ 200$ from Katurah Wells.