On December 31, 2020, when its accounts receivable were $330,000 and its Allowance for Doubtful Accounts had an unadjusted debit balance of $2,200, Pukalani Corp. estimated that $18,500 of its accounts receivable account would become uncollectible, and it recorded the bad debts adjusting entry. On May 11, 2021. Pukalani determined that Fei Ya Cheng's account was uncollectible and wrote off $2,100. On November 12, 2021. Cheng paid the amount previously written off. (a) Prepare the required journal entries to record each of the above transactions. (List all debit entries before credit entrier Credit