Accounts receivable transactions are provided below for J Sheridan Co. Dec. 31, 2023 The company estimated that 3% of its accounts receivable would become uncollectible. The balances in the Accounts Receivable account and Allowance for Doubtful Accounts were $678,000 and $2,100 (debit), respectively. Mar. 5, 2024 The company determined that R. Mirza's $3,300 account and D. Wight's $7,000 account were uncollectible. The company's accounts receivable were $711,200 before the accounts were written off. June 6,2024 Wight paid the amount that had been written off on March 5. The company's accounts receivable were $667,700 prior to recording the cash receipt for Wight. Date Account Titles Debit Credit (To record write off of accounts receivable of R. Mirza.) (To record write off of accounts receivable of D. Wight.) (To reverse write off.)