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 $680,000 and $2,900 (debit), respectively.
Mar. 5, 2021		The company determined that R. Mirzas $3,100 account and D. Wights $6,300 account were uncollectible. The companys accounts receivable were $718,700 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 $670,600prior to recording the cash receipt for Wight.

1.Prepare the journal entries on December 31, 2020, March 5, 2021, and June 6, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

2.

Post the journal entries to Allowance for Doubtful Accounts and calculate the new balance after each entry.

Allowance for Doubtful Accounts
Date	Explanation	Ref.	Debit	Credit	Balance
Dec. 31, 2020	Balance unadjusted Debit
Dec. 31, 2020	AJE
Mar. 5, 2021	Write off Mirza
Mar. 5, 2021	Write off Wight
June 6, 2021	Reverse write off

3.

Calculate the carrying amount of the accounts receivable both before and after recording the cash receipt from Wight on June 6, 2021.

Carrying amount before recovery		$
Carrying amount after recovery		$