Accounts receivable transactions are provided below for J Pharoah 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 $661,000 and $2,700 (debit), respectively. Mar. 5, 2021 The company determined that R. Mirzas $3,500 account and D. Wights $6,900 account were uncollectible. The companys accounts receivable were $691,400 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 $650,600 prior to recording the cash receipt for Wight.

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

(To record estimate of uncollectible accounts.)

(To record write off of accounts receivable.)

(To record write off of accounts receivable.)

(To reverse write off.)

(Collection of account that was previously written off.)