On December $31,2020,$ when its accounts receivable were $$246,000$ and its Allowance for Doubtful Accounts had an unadjusted

debit balance of $$1,600,$ Toy Co Corp. estimated that $$13,800$ of its accounts receivable account would become uncollectible, and it

recorded the bad debts adjusting entry. On May $11,2021,$ Toy Co determined that Fei Ya Cheng's account was uncollectible and wrote

off $$1,600.$ On November $12,2021,$ Cheng paid the amount previously written off.