On December 31, 2021, the Allowance for Doubtful Accounts has an unadjusted debit balance of $1,080. Sipacore Corporation estimates that 8% of its total accounts receivable balance of $89,900 will become uncollectible and records the necessary adjustment to the Allowance for Doubtful Accounts. On May 11, 2022, Sipacore Corporation determined a J. Reno's account was uncollectible and wrote off $1,630. On June 12, 2022, Reno paid the amount previously written off. Prepare the journal entries on December 31, 2021, May 11, 2022, and June 12, 2022. (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.) Date Account Titles and Explanation Debit Credit (To reverse write-off of account receivable) (To record recovery of uncollectible amount)