Accounts receivable transactions are provided below for J Pharoah 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 $661,000 and $2,700 (debit), respectively. The company determined that R. Mirza's $3,500 account and D. Wight's $6,900 account were uncollectible. The company's accounts receivable were $691,400 before the accounts were written off. Wight paid the amount that had been written off on March 5. The company's accounts receivable were $650,600 prior to recording the cash receipt for Wight. June 6, 2021 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 for the amounts. Record journal entries in the order presented in the problem.) Debit Credit Date Dec 31, 2020 29140 Account Titles and Explanation Bad Debts Expense Allowance for Doubtful Accounts (To record estimate of uncollectible accounts.) Allowance for Doubtful Accounts 29140 Mar. 5, 2021 3500 3500 Accounts Receivable - Mirza (To record write off of accounts receivable.) Allowance for Doubtful Accounts Mar. 5, 2021 6900 6900 Accounts Receivable-Wight (To record write off of accounts receivable.) Accounts Receivable - Wight June 6, 2021 6900 6900 Allowance for Doubtful Accounts (To reverse write off.) June 6, 2021 Cash 6900 Accounts Receivable-Wight 6900 Post the journal entries to Allowance for Doubtful Accounts and calculate the new balance after each entry. Allowance for Doubtful Accounts Debit Credit Ref. Balance Date Explanation Dec. 31, Balance unadjusted Debit 2020 Dec. 31, AJE 2020 Mar. 5. Write off Mirza 2021 Mar. 5. Write off Wight 2021 June 6. Reverse write off 2021 List of Accounts Question Part Score --/5 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