Question: On December 3 1 , 2 0 2 1 , when its Allowance for Doubtful Accounts had a debit balance of $ 1 , 5

On December 31,2021, when its Allowance for Doubtful Accounts had a debit balance of $1,500, Sheffield Corp. estimates that 11% of its accounts receivable balance of $64,000 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11,2022, Sheffield Corp. 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.

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