On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of $1,315, Wildhorse Co. estimates that 11% of its accounts receivable balance of $107.400 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Wildhorse Co. determined that B. Jared's account was uncollectible and wrote off $1,207. On June 12, 2022, Jared paid the amount previously written off. Prepare the journal entries on December 31, 2021, May 11, 2022, and June 12, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Account Titles and Explanation Debit Credit Date December 31, 2021 all 11814 Accounts Receivable May 11, 2022 V Bad Debt Expense 1207 Allowance for Doubtful Accounts June 12, 2022 y Bad Debt Expense 1207 Bad Debt Expense (To reinstate account previously written off)