On December 31, 2017, when its accounts receivable were $318,000and its account Allowance for Doubtful Accounts had an unadjusted debit balance of $2,100,MacaronCorp. estimated that $17,800of its accounts receivable would become uncollectible, and it recorded the bad debts adjusting entry. On May 11, 2018,Macarondetermined that Fei Ya Cheng's account was uncollectible and wrote off $2,000. On November 12, 2018, Cheng paid the amount previously written off.

Journal entries and adjusting journal entries?