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

Dec. $31,2023$ 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 $$684,000$ and $$2,100($debit$).$

respectively.

Mar. $5,2024$ The company determined that R$.$ Mirza's $$3,700$ account and D$.$ Wight's $$7,300$ account were uncollectible. The

company's accounts receivable were $$723,400$ 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 $$673,000$

prior to recording the cash receipt for Wight.