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On December $31,2021,$ when its Allowance for Doubtful Accounts had a debit balance of $$1,300,$ Blossom Company estimates that $9\%$ of its accounts receivable balance of $$80,000$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May $11,2022,$ Blossom Company determined that B$.$ Jared's account was uncollectible and wrote off $$1,100.$ 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.$)$