On December $31,2026,$ when its Allowance for Doubtful Accounts had a debit balance of $$1,500,$ Blossom Co$.$ estimates that $9\%$ of its accounts receivable balance of

$$71,000$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May $11,2027,$ Blossom Co$.$ determined that B$.$

Jared's account was uncollectible and wrote off $$1,200.$ On June $12,2027,$ Jared paid the amount previously written off.

Prepare the journal entries on December $31,2026,$ May $11,2027,$ and June $12,2027.($List all debit entries before credit entries. Credit account titles are

automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit

$($To reverse write$-$off$)$

$($To record collection of write$-$off$)$

eTextbook and Media

List of Accounts