On December 31, 2013, when its Allowance for Doubtful Accounts had a debit balance of $2,400, Hunt Co. estimates that 12% of its accounts receivable balance uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2014, Hunt Co. determined that J. Byrd's account was uncollectible and wrote off $3,000. On June 12, 2014, Byrd paid the amount previously written off. Prepare the journal entries on December 31, 2013, May 11, 2014, and June 12, 2014. (Credit account titles are automatically indented when amount is enter manually.)