During October, German Imports had sales of $180,000, which included $120,000 in credit sales. October collections were $90,000. Other data include September 30 debit balance in Accounts Receivable 28,000. September 30 credit balance in allowance for uncollectible accounts, 1,000. Uncollectible-account expense, estimated as 2% of credit sales. Write offs of uncollectible receivables totaled, 1,200. (Prepare jounal entries to record sales, collections, uncollectible account expense by the allowance method, and write offs of uncollectibles during october.)