Brief Exercise 217 Strickman Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) January 5Sold merchandise to Sue Land for $1,800, terms n/15. April 15Received $400 from Sue Land on account. August 21Wrote off as uncollectible the balance of the Sue Land account when she declared bankruptcy. October 5Unexpectedly received a check for $650 from Sue Land.