On December $31,2024,$ when its Allowance for Doubtful Accounts had a credit balance of $$1,800,$ Pharoah Garden Supply Company estimates that $9\%$ of its accounts receivable balance of $$90,600$ will become uncollectible. On March $3,2025,$ Pharoah determined that Bernie Madoff's account of $$990$ was uncollectible. On May $15,2025,$ Madoff paid the amount previously written off.

Prepare the journal entries for December $31,2024,$ March $3,2025$ and May $15,2025.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. 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