On December 31, 2017, when its Allowance for Doubtful Accounts had an unadjusted debit balance of $940, Pukalani Corporation estimates that 9% of its total accounts receivable balance of $82,900 will become uncollectible and records the necessary adjustment to the Allowance for Doubtful Accounts. On May 11, 2018, Pukalani Corporation determined that J. Reno's account was uncollectible and wrote off $1,640. On June 12, 2018, Reno paid the amount previously written off. Prepare the journal entries on December 31, 2017, May 11, 2018, and June 12, 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Date Debit Credit (To reverse write-off of account receivable)