On December 31, 2021, when its Allowance for Doubtful Accounts had a credit balance of $ 2,000, Concord Corporation estimates that 7% of its accounts receivable balance of $ 97,600 will become uncollectible. On March 3, 2022. Concord Corporation determined that Megan Jost's account of $1,000 was uncollectible. On May 15, 2022, Jost paid the amount previously written off. Prepare the journal entries for December 31, 2021, March 3, 2022 and May 15, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit (To reinstate an account previously written off) (To record payment on account in full)