On December 31, 2021, when its Allowance for Doubtful Accounts had a zero balance, Sheffield Co. estimated that 2% of its net accounts receivable of $427,600 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Sheffield Co. determined that the Jeff Shoemaker account was uncollectible and wrote off $2,138. On June 12, 2022, Shoemaker paid the amount previously written off.

Prepare the journal entries on December 31, 2021, May 11, 2022, and June 12, 2022.