On December 31, 2010, Jarnigan Co. estimated that 2% of its net sales of $400,000 will become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts.On May 11,2011,Jarnigan Co.determined that Terry Frye's account was uncollectible and wrote off $1,100.On June 12,2011,Frye paid the amount previously written off. Instructions Prepare the journal entries on December 31,2010,May 11,2011,and June 12,2011.