On December $31,2021,$ when its Allowance for Doubtful Accounts had a zero balance, Vaughn Co$.$ estimated that $4\%$ of its net accounts receivable of $$455,200$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May $11,2022,$ Vaughn Co$.$ determined that the Jeff Shoemaker account was uncollectible and wrote off $$2,276.$ 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 qutomatically 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

$18208$

$2276$

$$

$2276$

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