On December $31,2021,$ when its Allowance for Doubtful Accounts had a debit balance of $$1,600,$ Whispering Winds Corp. estimates

that $8\%$ of its accounts receivable balance of $$67,000$ will become uncollectible and records the necessary adjustment to Allowance

for Doubtful Accounts. On May $11,2022,$ Whispering Winds Corp. determined that B$.$ Jared's account was uncollectible and wrote off

$$1,200.$ 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. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date $|$ Account Titles and Explanation $|$ Debit $|$ Credit