Accounts receivable transactions are provided below for J Sheridan Co$.$

Dec. $31,2023$

Mar. $5,2024$

June $6,2024$

$($a$)$

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.

The company determined that R$.$ Mirza's $$3,200$ account and D$.$ Wight's $$6,200$ account were uncollectible. The

company's accounts receivable were $$707,400$ before the accounts were written off.

Wight paid the amount that had been written off on March $5.$ The company's accounts receivable were $$658,600$

prior to recording the cash receipt for Wight.

Prepare the journal entries on December $31,2023,$ March $5,2024,$ and June $6,2024.($Credit account titles are automatically