On December 31, 2014, Clements Co. estimated that 2% of its net sales of $600,000 will become uncollectible.The company recorded this amount as an addition to Allowance for Doubtful Accounts. On May 11, 2015, Clements Co. determined that Larry Abers account was uncollectible and wrote off $2,500. On June 12, 2015, Aber paid the amount previously written off. Instructions Prepare the journal entries on December 31,2014,May 11,2015,and June 12,2015. Journalize percentage of sales basis,write-off,recovery.