On December 31, 2021, when its Allowance for Doubtful Accounts had a credit balance of $1,200, Pina Colada Corp. estimates that 7% of its accounts receivable balance of $96,300 will become uncollectible. On March 3, 2022, Pina Colada Corp. determined that Megan Jost's account of $980 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 Bad Debt Expense Allowance for Doubtful Accounts Bad Debt Expense Allowance for Doubtful Accounts : Accounts Receivable Allowance for Doubtful Accounts Debit Credit