On December 31, 2017, when its accounts receivable were $246,000 and its account Allowance for Doubtful Accounts had an unadjusted debit balance of $1,600, Kennel Corp. estimated that $13,800 of its accounts receivable would become uncollectible, and it recorded the bad debts adjusting entry. On May 11, 2018, Kennel determined that Fei Ya Chengs account was uncollectible and wrote off $1,600. On November 12, 2018, Cheng paid the amount previously written off.

(a) Prepare the required journal entries to record each of the above transactions.

(b) What is the carrying amount of the receivables on (1) December 31, 2017; (2) May 11, 2018; and (3) November 12, 2018, assuming that the total amount of accounts receivable of $246,000 is unchanged on each of these three dates except for any changes recorded above.