On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of 51.469. Ivanhoe Company estimates that 11% of its accounts receivable balance of $77.700 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Ivanhoe Company determined that B. Jared's account was uncollectible and wrote of $1.139. On June 12.2022. Jared paid the amount previously written of Prepare the journal entries on December 31, 2021, May 11, 2022, and June 12, 2022. (Odit account titles are automatically indented when amount hentered. Do not Indent manually. Record journal entries in the order presented in the problem Date Account Titles and Explanation Debit Credit Prepare the journal entries on December 31, 2021, May 11, 2022, and June 12, 2022. (Credit alcount titles are automatically indented when amount is entered. Do not Indent manually. Record joumal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To reinstate account previously written off)