Accounts receivable transactions are provided below for J Blossom Co.

Dec. 31, 2020		The company estimated that 4% of its accounts receivable would become uncollectible. The balances in the Accounts Receivable account and Allowance for Doubtful Accounts were $643,000 and $3,000 (debit), respectively.
Mar. 5, 2021		The company determined that R. Mirzas $3,200 account and D. Wights $6,900 account were uncollectible. The companys accounts receivable were $674,300 before the accounts were written off.
June 6, 2021		Wight paid the amount that had been written off on March 5. The companys accounts receivable were $632,900 prior to recording the cash receipt for Wight.

Prepare the journal entries on December 31, 2020, March 5, 2021, and June 6, 2021.