1.

On December 31, 2016, when its Allowance for Doubtful Accounts had a debit balance of $1,432, Sunland Company estimates that 9% of its accounts receivable balance of $105,900 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. 2.

On May 11, 2017, Sunland Company determined that B. Jareds account was uncollectible and wrote off $1,091.

3. On June 12, 2017, Jared paid the amount previously written off.