On December $31,2021,$ when its Allowance for Doubtful Accounts had a zero balance, Blue Co$.$ estimated that $3\%$ of its net accounts

receivable of $$426,800$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May

$11,2022,$ Blue Co$.$ determined that the Jeff Shoemaker account was uncollectible and wrote off $$2,134.$ On June $12,2022,$ Shoemaker

paid the amount previously written off.

Prepare the journal entries on December $31,2021,$ May $11,2022,$ and June $12,2022.($Credit account titles are automatically indented

when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit

$($To reverse write$-$off$)$

$($To record collection of write$-$off$)$