On December 31, 2020, when its accounts receivable were $270,000and its Allowance for Doubtful Accounts had an unadjusted debit balance of $1,800,CeradyneCorp. estimated that $15,100of its accounts receivable account would become uncollectible, and it recorded the bad debts adjusting entry. On May 11, 2021,Ceradynedetermined that Fei Ya Cheng's account was uncollectible and wrote off $1,700. On November 12, 2021, Cheng paid the amount previously written off.

Prepare the required journal entries to record each of the above transactions.(List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)