At year$-$end December $31,$ Chan Company estimates its bad debts as $0\mathrm{.}90\%$ of its annual credit sales of $$979,000.$ Chan records its bad debts expense for that estimate. On the following February $1,$ Chan decides that the $$490$ account of P$.$ Park is uncollectible and writes it off as a bad debt. On June $5,$ Park unexpectedly pays the amount previously written off. Prepare Chan's journal entries to record the transactions of December $31,$ February $1,$ and June $5.$