Accounts receivable transactions are provided below for J Sandhill Co.

Dec. 31, 2020		The company estimated that 5% of its accounts receivable would become uncollectible. The balances in the Accounts Receivable account and Allowance for Doubtful Accounts were $620,000 and $2,400 (debit), respectively.
Mar. 5, 2021		The company determined that R. Mirzas $3,900 account and D. Wights $7,700 account were uncollectible. The companys accounts receivable were $653,900 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 $608,400 prior to recording the cash receipt for Wight.