1.		On December 31, 2016, when its Allowance for Doubtful Accounts had a debit balance of $1,476, Coronado Industries estimates that 10% of its accounts receivable balance of $98,500 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts.
2.		On May 11, 2017, Coronado Industries determined that B. Jareds account was uncollectible and wrote off $1,168.
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.)