On December $31,2021,$ when its Allowance for Doubtful Accounts had a zero balance. Wildhorse Co$.$ estimated that $2\%$ of its net accounts receivable of $$401,800$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May $11,2022,$ Wildhorse Co$.$ determined that the Jeff Shoemaker account was uncollectible and wrote off $$2,009.$ On June $12,2022,$ Shoemaker 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.$)$

Date Account Titles and Explanation

Debit

Credit

Date

Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$($To reverse write$-$off$)$

$$

$$

$$