(Learning Objectives 3, 4: Account for accounts receivable and uncollectible accounts) During 2013, Chocolate Passion completed these transactions:
1. Sales revenue on account, $1,030,000
2. Collections on account, $895,000
3. Write-offs of uncollectible, $15,000
4. Uncollectible-account expense, 2% of sales revenue
Journalize Chocolate Passion’s 2013 transactions. Explanations are not required.