On December $31,2023,$ when its accounts receivable were $$354,000$ and its Allowance for Expected Credit Losses

had an unadjusted debit balance of $$2,400,$ Crown Point Corp. estimated that $$19,800$ of its accounts receivable

account would become uncollectible, and it recorded the credit losses adjusting entry. On May $11,2024,$ Crown Point

determined that Fei Ya Cheng's account was uncollectible and wrote off $$2,200.$ 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 titles and enter $0$ for

the amounts. Record entries in the order displayed in the problem statement.$)$

$2023$

Date

Account Titles and Explanation

Debit

Credit

$2024$

Date

Account Titles and Explanation

Debit

Credit

$($To reinstate account previously

written off$)$

$($To record amount collected$)$