On December 31, 2021, when its Allowance for Doubtful Accounts had a credit balance of $1,500, Ayayal Corp. estimates that 9% of its accounts receivable balance of $97,600 will become uncollectible. On March 3, 2022, Ayayal Corp. determined that Megan Jost's account of $950 was uncollectible. On May 15, 2022, Jost paid the amount previously written off. Prepare the journal entries for December 31, 2021, March 3, 2022 and May 15, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec 31,2021 Bad Debt Expense Debit 7284 Mar 3, 2022 Allowance for Doubtful Accounts 950 May 15.2022 Accounts Receivable (To reinstate an account previously written off) (To record payment on account in full) 950 Credit 7: