On December 31, 2020, when its accounts receivable were $300,000 and its Allowance for Doubtful Accounts had an unadjusted debit balance of $2,000, Ceja Corp. estimated that $16,800 of its accounts receivable account would become uncollectible, and it recorded the bad debts adjusting entry. On May 11, 2021, Ceja determined that Fei Ya Chengs account was uncollectible and wrote off $1,900. On November 12, 2021, Cheng paid the amount previously written off. Instructions Prepare the required journal entries to record each of the above transactions. 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 $300,000 is unchanged on each of these three dates except for any changes recorded in part (a)? Determine missing amounts and record bad debts.