On December 31, 2013, when its Allowance for Doubtful Accounts had a debit balance of $1, 200, Hunt Co. estimates that 10% of its accounts receivable balance of $89, 500 will become 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 $1, 200 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