On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of $1,400, Metlock, Inc. estimates that 7% of its accounts receivable balance of $63,000 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Metlock, Inc. determined that B. Jareds account was uncollectible and wrote off $1,200. 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.

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Dec. 31, 2021May 11, 2022June 12, 2022	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Dec. 31, 2021May 11, 2022June 12, 2022	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Dec. 31, 2021May 11, 2022June 12, 2022	enter an account title to reverse write-off	enter a debit amount	enter a credit amount
	enter an account title to reverse write-off	enter a debit amount	enter a credit amount
	(To reverse write-off)
choose a transaction date Dec. 31, 2021May 11, 2022June 12, 2022	enter an account title to record collection of write-off	enter a debit amount	enter a credit amount
	enter an account title to record collection of write-off	enter a debit amount	enter a credit amount
	(To record collection of write-off)