On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of $1,443, Novak Corp. estimates that 7% of its accounts receivable balance of $98,700 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Novak Corp. determined that B. Jared’s account was uncollectible and wrote off $1,090. 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.)

Date	Account Titles and Explanation	Debit	Credit
Choose a transaction date                                                           December 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                                                           December 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                                                           December 31, 2021May 11, 2022June 12, 2022	Enter an account title to reinstate account previously written off	Enter a debit amount	Enter a credit amount
	Enter an account title to reinstate account previously written off	Enter a debit amount	Enter a credit amount
	(To reinstate account previously written off)
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount