On December 31, 2020, when its accounts receivable were $234,000 and its Allowance for Doubtful Accounts had an unadjusted debit balance of $1,600, Pembina Corp. estimated that $13,100 of its accounts receivable account would become uncollectible, and it recorded the bad debts adjusting entry. On May 11, 2021, Pembina determined that Fei Ya Chengs account was uncollectible and wrote off $1,500. On November 12, 2021, Cheng paid the amount previously written off.

Prepare the required journal entries to record each of the above transactions. (List all debit entries before credit entries. 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 for the amounts.) 2020 Date Account Titles and Explanation Debit Credit 2021 Date Account Titles and Explanation Debit Credit (To reinstate account previously written off) (To record amount collected) What is the carrying amount of the receivables on (1) December 31, 2020; (2) May 11, 2021; and (3) November 12, 2021, assuming that the total amount of accounts receivable of $234,000 is unchanged on each of these three dates except for any changes recorded above. Carrying amount December 31, 2020 $ May 11, 2021 $ November 12, 2021 $