On December 31, 2024, when its Allowance for Doubtful Accounts had a debit balance of $1,369, Cullumber Co. estimates that 10% of its accounts receivable balance of $74,700 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2025, Cullumber Co. determined that B. Jared's account was uncollectible and wrote off $1,239. On June 12, 2025, Jared paid the amount previously written off. Prepare the journal entries on December 31, 2024, May 11, 2025