On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of $1.295, Sweet Acacia Industries estimates that 7% of its accounts receivable balance of $77,600 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Sweet Acacia Industries determined that B. Jared's account was uncollectible and wrote off $1.286. 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 Credit Debit Account Titles and Explanation 1286 ber 31, 2021 Bad Debt Expense 1286 Allowance for Doubtful Accounts 1295 6.2022 Allowance for Doubtful Accounts i 5295 Accounts Receivable 2581 2, 2022 Accounts Receivable Allowance for Doubtful Accounts 1286 22 Allowance for Doubtful Accounts 1295 Accounts Receivable 1295 2581 22 Accounts Receivable 2581 Allowance for Doubtful Accounts (To reinstate account previously written off) cash Accounts Receivable