On December $31,2024,$ when its Allowance for Doubtful Accounts had a debit balance of $$1,282,$ Ivanhoe Co$.$ estimates that $7\%$ of its accounts receivable balance of $$98,600$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May $11,2025,$ Ivanhoe Co$.$ determined that B$.$ Jared's account was uncollectible and wrote off $$1,213.$ On June $12,2025,$ Jared paid the amount previously written off.

Prepare the journal entries on December $31,2024,$ May $11,2025,$ and June $12,2025.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit

$($To reinstate account previously written off$)$

$($To record receivables$)$