On December 31, 2021, when its Allowance for Doubtful Accounts had a debit balance of $ 1,300, Blossom Company estimates that 9% of its accounts receivable balance of $ 80,000 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Blossom Company determined that B. Jared's account was uncollectible and wrote off $ 1,100. 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 Account Titles and Explanation Debit Credit (To reverse write-off) (To record collection of write-off) Larkspur Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred. Jan. 15 20 Made Larkspur credit card sales totaling $23,600. (There were no balances prior to January 15.) Made Visa credit card sales (service charge fee 3%) totaling $5,300. Collected $11,600 on Larkspur credit card sales. Added finance charges of 2.5% to Larkspur credit card account balances. Feb. 10 15 Journalize the transactions for Larkspur Stores. (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 Account Titles and Explanation Debit Credit Jan. 20