Accounts receivable transactions are provided below for J Sheridan 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 $668,000 and $2,500 (debit), respectively. Mar. 5, 2021 The company determined that R. Mirzas $3,200 account and D. Wights $6,200 account were uncollectible. The companys accounts receivable were $707,400 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 $658,600 prior to recording the cash receipt for Wight. Prepare the journal entries on December 31, 2020, March 5, 2021, and June 6, 2021.