Fller Company uses the allowance method to account for bad debts. In the first year of operations (2021), Filler sold S540,000 of merchandise on credi, including a $3,500 sale to Bubba Long On December 31, 2021, it provided an add tion to its allowance for doubtful accounts equal to 18% of its credit sales. On June 1, 2022, Filler wrote off as uncollect ble the $3,500 account of Bubba Long: and on December 25,2022 Bubbo Long unexpectedly paid his account in full. Prepare the journal entries that Filler Company should make: (b) On December 31, 2021, to increase the allowance for doubtil accounts. (b) On June 1, 2022, to write off the bad debt (c) On December 25, 2022, to record the unexpected collecton from Bubbu Long