On December $31,2023,$ when its accounts receivable were $$222,000$ and its Allowance for Expected Credit Losses

had an unadjusted debit balance of $$1,500,$ Cato Corp. estimated that $$12,400$ of its accounts receivable account

would become uncollectible, and it recorded the credit losses adjusting entry. On May $11,2024,$ Cato 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 titles and enter $0$ for

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

$2023$

Account Titles and Explanation

Debit

Credit

$2024$

Account Titles and Explanation

Debit

Credit

$($To reinstate account previously

written off$)$

$($To record amount collected$)$