On December $31,2023,$ when its accounts receivable were $$342,000$ and its Allowance for Expected Credit Losses had an unadjusted debit balance of $$2,300,$ Espresso Corp. estimated that $$19,200$ of its accounts receivable account would become uncollectible, and it recorded the credit losses adjusting entry. On May $11,2024,$ Espresso determined that Fei Ya Cheng's account was uncollectible and wrote off $$2,200.$ On November $12,2024,$ Cheng paid the amount previously written off.