On December 31, 201 when its Allowance for Doubtful Accounts had a debit balance of $1, 366, Shamrock, Inc. estimates that 9% of its accounts receivable balance of $107, 900 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. 2. On May 11, 2017, Shamrock, Inc. determined that B. Jared's account was uncollectible and wrote off $1, 212. 3. On June 12, 2017, Jared paid the amount previously written off. Prepare the journal entries on December 31, 2016, May 11, 2017, and June 12, 2017