On December 31, 2016, when its Allowance for Doubtful Accounts had a debit balance of $1,458, Whispering Winds Corp. estimates that 10% of its accounts receivable balance of $98,200 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2017, Whispering Winds Corp. determined that B. Jared's account was uncollectible and wrote off $1,283. 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)