On December 31, 2019, Anderson Co.estimated that 3%of its accounts receivable of $375,000will become uncollectible. The account Allowance for Doubtful Accounts had a $1,500 credit balance before the adjustment on December 31, 2019.On May 11, 2020, Anderson Co. determined that the Simon account wasuncollectible and wrote off $1,600. On June 12, 2020, Simon paid the amount previously written off.

Instructions:

Using word, excel or pdf(write it out on paper and then upload it using a NON APPLE software), prepare the journal entries on December 31, 2019, May 11, 2020 and June 12, 2020.