On December 31, 2021. when its Allowance for Doubtful Accounts had a debit balance of $1,265, Sheffield Corp. estimates that 8% of its accounts receivable balance of $85,900 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022, Shefheld Corp, determined that B. Jared's account was uncollectible and wrote oft $1,315. 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 Credit Debit I!! (To reinstate account previously written off)