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.)

To prepare the journal entries for sales, collections, uncollectible account expense, and write-offs of uncollectibles during October, we will follow a step-by-step process:

1. Record the sales made in October:
- Debit Accounts Receivable: $120,000
- Credit Sales: $120,000

2. Record the collections received in October:
- Debit Cash: $90,000
- Credit Accounts Receivable: $90,000

3. Calculate the estimated uncollectible-account expense:
- Credit Sales x Estimated percentage for uncollectible accounts = Uncollectible-account Expense
- $120,000 x 2% = $2,400

4. Adjust the Allowance for Uncollectible Accounts based on the estimated expense:
- Debit Uncollectible-account Expense: $2,400
- Credit Allowance for Uncollectible Accounts: $2,400

5. Record the write-offs of uncollectible receivables during October:
- Debit Allowance for Uncollectible Accounts: $1,200
- Credit Accounts Receivable: $1,200

After these journal entries have been prepared, the balances of relevant accounts will be updated.

It is important to note that these steps are based on using the allowance method for accounting for uncollectible accounts. This method estimates and recognizes uncollectible accounts as an expense in the period in which the related sales occur. The allowance for uncollectible accounts is used to reduce the accounts receivable on the balance sheet as a contra-asset account.