On December $31,2021,$ when its Allowance for Doubtful Accounts had a debit balance of $$1,500,$ Sheffield Corp. estimates that $11\%$ of its accounts receivable balance of $$64,000$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May $11,2022,$ Sheffield Corp. determined that B$.$ Jared's account was uncollectible and wrote off $$1,100.$ On June $12,2022,$ Jared paid the amount previously written off.

Prepare the journal entries on December $31,2021,$ May $11,2022,$ and June $12,2022.$