$(10$ points$)$

On December $31,2026,$ when its Allowance for Doubtful Accounts had a debit balance of $$1,300,$ Sunland Co$.$ estimates that $7\%$ of its accounts receivable balance of $$69,000$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May $11,2027,$ Sunland Co$.$ determined that B$.$ Jared's account was uncollectible and wrote off $$1,300.$ On June $12,2027,$ Jared paid the amount previously written off. Prepare the journal entries on December $31,2026,$ May $11,2027,$ and June $12,2027.$ You don't need to include the explanation. I have included the explanation for June $12$ to give you a hint.

$\backslash$table$[[$Date$,$Account,Debit,Credit$],[$Dec $31,,,],[,,,],[\backslash$table$[[$May$],[11]],,,],[,,,],[,,,]]$