On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of $1,403, Bridgeport Corp. estimates that9% of its accounts receivable balance of $94,500will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Bridgeport Corp. determined that B. Jared's account was uncollectible and wrote off $1,179. On June 12, 2022, Jared paid the amount previously written off.

What journal entries on December 31, 2021, May 11, 2022, and June 12, 2022?