On December 31, 2001, when its Allowance for Doubtful Accounts had a debit balance of $1,000, Lisa Ceja Co. estimates that 12% of its accounts receivable balance of

$60,000 will become uncollectible and records the necessary adjustment to the Allowance for Doubtful Accounts. On May 11, 2002, Lisa Ceja Co. determined that Robert Worthy’s account was uncollectible and wrote off $900. On June 12, 2002, Worthy paid the amount previously written off.

Instructions Prepare the journal entries on December 31, 2001, May 11, 2002, and June 12, 2002.