Current Attempt in Progress On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of $1,469, Ivanhoe Company estimates that 11% of its accounts receivable balance of $77,700 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Ivanhoe Company determined that B. Jared's account was uncollectible and wrote off $1,139. On June 12, 2022, Jared paid the amount previously written off. Prepare the journal entries on December 31, 2021, May 11, 2022, and June 12, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Debit Credit Date December 31, 2021 Account Titles and Explanation Allowance for Doubtful Accounts 1496 Accounts Receivable May 11, 2022 June 12, 2022 (To reinstate account previously written off)