Accounts receivable transactions are provided below for J Oriole Co. Dec. 31, 2020 Mar. 5, 2021 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 $660,000 and $2,100 (debit), respectively. The company determined that R. Mirza's $3,100 account and D. Wight's $7,000 account were uncollectible. The company's accounts receivable were $698,900 before the accounts were written off. June 6, 2021 Wight paid the amount that had been written off on March 5. The company's accounts receivable were $649,900 prior to recording the cash receipt for Wight. 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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record estimate of uncollectible accounts.) (To record write off of accounts receivable.) (To record write off of accounts receivable.) Debit Credit