Exercise 9-6 On December 31, 2017, Ling Co. estimated that 4% of its net sales of $455,200 will become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts. On May 11, 2018, Ling Co. determined that the Jeff Shoemaker account was uncollectible and wrote off $2,276. On June 12, 2018, Shoemaker paid the amount previously written off. Prepare the journal entries on December 31, 2017, May 11, 2018, and June 12, 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)