On 30 June, Duck Ltd estimated that $8,000 of its receivables were likely to be uncollectable given the debtor was in serious financial difficulty. The company recorded this amount as an additional to Allowance for Impairment. On 11 November, Duck Ltd determined that the debt was uncollectable and wrote it off. On 12 December, the debtor unexpectedly paid the amount previously written off.

Required: Prepare the journal entries on 30 June, 11 November and 12 December.