On December $31,2023,$ when its accounts receivable were $$228,000$ and its Allowance for Expected Credit Losses had an unadjusted debit balance of $$1,500,$ Elkhardt Corp. estimated that $$12,800$ of its accounts receivable account would become uncollectible, and it recorded the credit losses adjusting entry. On May $11,2024,$ Elkhardt determined that Fei Ya Cheng's account was uncollectible and wrote off $$1,400.$ On November $12,2024,$ Cheng paid the amount previously written off.

$($a$)$

Prepare the required journal entries to record each of the above transactions. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account thes and enter $0$ for the amounts. Record entries in the order displayed in the problem statement.$)$

$2023$

Date

Account Titles and Explanation

Debit

Credit

$2024$