On December 31, 2017, Ling Co. estimated that 2% of its net sales of $450.00 become uncollectible. The company recorded this amount as an addition to allowance Doubtful Accounts. On May 11, 2018. Ling Co. determined that the Jeff account was uncollectible and wrote off $1, 100. On June 12. 2018, Shoemaker paid amount previously written off Prepare the journal entries on December 31, 2017, May 11, 2018, and June 12.2018