Exercise 8-8 On December 31 2019 Sheffield Corp. estimated that 2% of its net accounts rece able of $427 50 wil beco e un colectibl The m any recorded this amount as an addition to Allowance for Doubtful Accounts. The allowance account had a zero balance before adjustment on December 31, 2019. On May 11, 2020, Sheffield Corp determined that the Jeff Shoemaker account was uncollectible and wrote off $2,138. On June 12, 2020, Shoemaker paid the amount previously written off Prepare the journal entries on December 31, 2019, May 11, 2020, and June 12, 2020. (Credit account titles are automatically indented when amount is entered Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To reverse write-off) (To record collection of write-off)