On December 31, 2016, when its Allowance for Doubtful Accounts had a debit balance of $1, 427, Blue Spruce Corp. estimates that 9% of its accounts receivable balance of $72, 800 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2017, Blue Spruce 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