1.		On December 31, 2016, when its Allowance for Doubtful Accounts had a debit balance of $1,451, Blossom Company estimates that 11% of its accounts receivable balance of $78,000 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts.
2.		On May 11, 2017, Blossom Company determined that B. Jareds account was uncollectible and wrote off $1,260.
3.		On June 12, 2017, Jared paid the amount previously written off.

Prepare the journal entries on December 31, 2016, May 11, 2017, and June 12, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Choose a transaction date December 31, 2016May 11, 2017June 12, 2017	Enter an account title	Enter a debit amount	Enter a credit amount
		Enter an account title	Enter a debit amount	Enter a credit amount
2.	Choose a transaction date December 31, 2016May 11, 2017June 12, 2017	Enter an account title	Enter a debit amount	Enter a credit amount
		Enter an account title	Enter a debit amount	Enter a credit amount
3.	Choose a transaction date December 31, 2016May 11, 2017June 12, 2017	Enter an account title to reinstate account previously written off	Enter a debit amount	Enter a credit amount
		Enter an account title to reinstate account previously written off	Enter a debit amount	Enter a credit amount
		(To reinstate account previously written off)
		Enter an account title	Enter a debit amount	Enter a credit amount
		Enter an account title	Enter a debit amount	Enter a credit amount