On December 31, 2024, when its Allowance for Doubtful Accounts had a debit balance of $1,400, Dallas Co. estimates that 9% of its accounts receivable balance of $90,000 will become uncollectible
and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2025, Dallas Co. determined that B. Jared’s account was uncollectible and wrote off $1,200. On June 12, 2025, Jared paid the amount previously written off.

Instructions
Prepare the journal entries on December 31, 2024, May 11, 2025, and June 12, 2025.